2018 (3) TMI 1115

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...., for Appellant Shri Mihir Mehta, Advocate, for Respondent Per: Archana Wadhwa Being aggrieved with the order passed by the Commissioner, vide which he has observed that M/s MITC Rolling Mills Pvt. Ltd., the respondent shown in the present appeal of the Revenue, have deposited the entire duty along with interest and 25% of the penalties and as such no further proceedings are required by t....

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....their part. 3. Countering the above arguments, learned Advocate appearing for the respondent submits that M/s MITC Rolling Mills have admittedly deposited the entire duty and proceedings against them stand concluded in terms of Section 11AC(5) of Central Excise Act and nothing remains. Filing of appeal against the said respondent cannot be appreciated and the Revenue,s appeal is to be rejected ....