COMMISSIONER OF CENTRAL EXCISE Vs. G.V. ASSOCIATES

JUDGEMENT

(1.) THIS is an appeal by the department against the order of the Commissioner (Appeals) No. 235/2010 dt. 24.6.2010.

(2.) HEARD the learned Dr. None appears for the Respondent in spite of notice.

(3.) LD . DR, reiterating the grounds of appeal, submits that the Commissioner (Appeals) has upheld the entire demand which was confirmed invoking the extended period of limitation. Therefore, his setting aside the penalty is contradictory to the decision in upholding the demand under extended period of limitation.