2018 (2) TMI 522

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....decision. Sr.No. Appeal No. Appellant  (In short) Impugned Order Period Amount (Rs.) (D- Duty) (P- Penalty) 1. E/1044/2012 Swati Biscuits 21-30/CE/APPL/KNP/2012 Dated 31.01.2012 July 08 to Dec 8 D-793555/- P-793555/- 2. E/1045/2012   Swati Biscuits   ----DO----   July 09 to Dec 09   D-1018080/-   P-1018080/-   3. E/1046/2012 Om Prakash ----DO----       P-1,00,000/-   4. E/1047/2012   Om Prakash   ----DO----       P-2,00,000/-   5. E/1048/2012   Rishi Bakers   31-34/CE/APPL/KNP/2012 Dated 31/01/2012   Jan 10 to Dec 10   D-18,64,070/-   P-18,64,070/-   6. E/1049/2012 ....

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.... D-14,72,990/-     18. E/3619/2012   Naveen Khanna   ---DO---       P-3,00,000/-   19. E/3620/2012   Ambaji Food   ---DO----   Oct 08 to July 09 & May 10 to 11.9.11   D-40,16,174/-   P-40,16,174/-   20. E/3621/2012   Kushal food   -----DO----   Dec 08 to Aug 09 & July 10 to 11.09.11   D-33,54,503/-   P-33,54,503/-   21. E/50567/2015   MP Biscuits   88-90/CE/ALLD/2014 Dated 17.11.2014   Aug 09 to Oct 09   D-9,63,970/-   P-9,63,970/-   22. E/50568/2015   MP Biscuits   ---DO---   Dec 10 to Jan 11   D-3,98,784/-   P-3,98,784/- ....

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.... said appeals. Learned Commissioners (Appeals) in all the above stated Orders-in-Appeals upheld the Orders-in-Original except in the case of said Order-in-Appeal dated 17.11.2014 wherein in respect of appellant M/s M.P. Biscuits, the learned Commissioner (Appeals) set aside the penalty imposed. Aggrieved by the said orders in appeal, appellants are before this Tribunal. 3. Heard the learned counsel for the appellant who has submitted that the issue is no more res-integra in view of the various Final Orders issued by this Tribunal including order issued by this Bench in respect of M/s Bhagwati Food Private Ltd. He has submitted a copy of Final Order Nos. 70409-70417/2016 dated 30.06.2016 passed by this Bench in respect of appeal filed by M/....