2017 (9) TMI 548

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..... Mule is in appeal against the order of the Commissioner (Appeals) wherein he upheld the order of the original adjudicating Authority. The original adjudicating Authority had ordered as follows : "(i)  I confirm the demand of Central Excise duty of  Rs. 1,31,016/- (Rs. One Lakh Thirty one Thousand and Sixteen only) already paid vide GAR -7 Challan No. 50344 dated 29.03.2012 in the pr....

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.... also give the benefit of reduced penalty under Section 11A(1A) of CEA, 1944, (iv) I impose redemption fine of Rs. 50, 000/- ( Rs. Fifty Thousand only) under Rule 25 of Central Excise Rules, 2002 in lieu of confiscation since the goods are not available for confiscation, (v) I impose penalty of Rs. 50,000/- (Rs. Fifty Thousand only) on Shri Vidhyadhar V. Muley, Authorised Signatory and Manag....

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....est and 25% penalty of the said duty within 30 days receipt of the show-cause notice, under proviso to sub Section 2 of Section 11A of the Central Excise Act, all proceedings stand concluded. In the written submission filed by the appellant they had relied upon the decision of Hon'ble High Court of Punjab & Haryana in the case of Commissioner of Central Excise, Chandigarh-I vs. Vikas Garg - 20....

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....the penalty under Rule 26 of the Central Excise Act, 2002. The case of the appellant is squarely covered by the decision of Hon'ble High Court of Punjab & Haryana in the case of Vikas Garg (supra) in para 6 of following order has been held as under: "6. We do not find any merit in the said argument. Once the proceedings against the firm stand concluded, penalty proceedings against part....