2011 (5) TMI 1041

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.... 35G of the Central Excise Act, 1944 ('the Act') against the Final Order No. 609-630/2009-Ex (DB), dated 4-9-2009 in Excise Appeal No. 1407 of 2009-Ex (BR), claiming following substantial questions of law :- "(i) Whether the order passed by the Appellate Tribunal holding that the appellant is liable to penalty under rule 25 is legal, when the provisions of the Rule 173Q(bbb) of the e....

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....lty imposed depends upon the value of the goods? (iv) Whether penalty can be imposed under Rule 25 of the Central Excise Rules, 2002 in absence of any proposal for the confiscation of the goods? (v) Whether the order passed by the Appellate Tribunal without following precedent decision on the same issue is legal having been passed without adhering to the requirement of ....

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....fore this Court in Central Excise Appeal Nos. 71 and 105 of 2010 decided on 17-3-2011 (Vee Kay Enterprises v. Commissioner of Central Excise) reported as 2011 (266) E.L.T. 436 and therein the matter was remanded to the Tribunal, after holding that when the quantum of penalty was in the discretion of the Tribunal, the said quantum had to be determined taking into account all the facts and circumsta....