2018 (2) TMI 1102

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....hri K.P. Muralidharan, AC (AR) - for the Respondent ORDER Per: Bench Appellants are manufacturers of biscuits falling under Heading 1905 of CETA, 1985 which are assessable to duty based on MRP printed on the packages in terms of Section 4A of Central Excise Act, 1944. The appellants cleared these goods to depots as well as to wholesale dealers with an offer namely 'Trade Load Offer' whereby if ....

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.... proposed appropriation of Rs. 27,37,125/- already paid by the appellant (on which they had made a refund claim). The original authority vide order dated 4.12.2007 while confirming the proposed demand and appropriating the amount already paid, however imposed only penalty of Rs. 50,000/- under Rule 5 of the Central Excise Rules, 2002 while not imposing any penalty under section 11AC of the Act. Ag....

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....ontrary decisions in the matter. The matter was finally laid to rest by the decision of the Larger Bench of the Tribunal in the case of Indica Laboratories Pvt. Ltd. Vs. Commissioner of Central Excise, Ahmedabad - 2007 (213) ELT 20 (Tri.- LB) which held the against them the appellant. He further submits that for the very reason, the penalty imposed against them may be set aside. He draws attention....