LAWS(CE)-2009-1-225

CCE Vs. SHIVANGI STEELS (P) LTD.

Decided On January 28, 2009
CCE Appellant
V/S
Shivangi Steels (P) Ltd. Respondents

JUDGEMENT

(1.) THIS is Revenue's appeal against the impugned order -in -appeal dt. 19.10.06 passed by Commissioner (Appeals), Kanpur by which the Commissioner (Appeals) reduced the penalty imposed on the respondent under Section 11AC of the Central Excise Act from Rs. 56036/ - to Rs. 1567/ - on the ground that out total duty demand of Rs. 56,036/ -, entire amount except an amount of Rs. 1567/ - had been deposited prior to the issue of SCN.

(2.) NONE appeared for the respondent though notice had been issued to them well in time and there is also no request for adjournment from the respondent. I find that on earlier occasions also, this matter had come up for hearing thrice but on each occasion, none appeared for the Respondent.