2017 (3) TMI 225

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..... ma, Adv.   Respondent Through: None. O R D E R   1. The question of law sought to be urged by the Commissioner of Central Excise is with respect to the order by which the CESTAT had confirmed the order of the Commissioner of Central Excise (Appeal), which had given relief to the respondent/assessee against whom notice under Section 11A had been issued. The order-in-original had confir .....

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..... ound the authorities was held inapplicable. Apparently, the assessee was entitled to credit in excess of Rs. 11 lakhs. The appeal filed by the Revenue was rejected and correspondingly relief was granted to the assessee. 3. Ms. K. Enatoli Sema, learned counsel for the Revenue urges that the Tribunal lost sight of the mandatory nature of Section 11AC which requires penalty, at least to the tune of .....

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