SITALAKSHMI MILLS LTD. Vs. CCE

JUDGEMENT

(1.) HEARD both sides.

(2.) THE brief facts of the case as recorded in Appeal No. E/485/2010 are as follows:

(3.) AGGRIEVED by the above order, the Assessee filed an appeal with the Commissioner (Appeals), Madurai. The Commissioner (Appeals) vide Order -in -Appeal No. 139/2010 dated 30 -04 -2010, has modified the impugned Order -in -Original to the extent that he has upheld the demand of duty, order for appropriation of amount, demand of interest but set aside the penalty imposed under Section 11AC of the Act.