2016 (7) TMI 1289

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....or the Appellant : B. L. Narsimhan (Advocate) For the Respondent : Yogesh Aggarwal (DR) ORDER R. K. Singh (Technical Member) Appeals have been filed against Order in Original dated 20.02.2009 in terms of which the following order was passed. i) The Central Excise duty amounting to Rs. 1,81,29,621/- (BED Rs. 1,76,574/- + Ed. Cess Rs. 3,52,031/- + Higher Ed. Cess Rs. 1,76,016/-)....

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....26 of the Central Excise Rules, 2002. v) A penalty of Rs. 30,00,000/- (Rs. Thirty Lacs Only) is imposed on Noticee No. 3 under Rule 26 of the Central Excise Rules, 2002. 2. The Ld. Advocate for the appellants pleads and Ld. DR acquiesces that the issue is covered by the judgment of this Tribunal in the case of Audi Automobiles vs CCE Indore 2010 (249) ELT 124 (Tri. Del) wherein in the ....