2018 (1) TMI 405

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..... sp;               None present for the Respondent. Heard the ld. A.R. for the Revenue. 2.This Appeal is filed by the Revenue against the Order-in-Appeal No.RKA/709-710/SRT-I/2009 dated 23.9.2009 passed by the Commissioner (Appeals), Central Excise, Customs & Service Tax, Surat. 3.The short question involved in the Revenue's Ap .....

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..... reiterated the grounds of Appeal. She submits that the Director has not filed any reply to the show cause notice nor rebutted the allegation leveled against him in the show cause notice, therefore, setting aside the penalty against the Director is incorrect. 5. I find that as far as the first issue is concerned, the ld. Commissioner (Appeals) Order cannot be said to be erroneous as once the duty .....

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