2018 (6) TMI 1293

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....l Order No. 62421-62424/2018<br>Central Excise<br>Mr. Ashok Jindal, Member (Judicial) and Mr. Devender Singh, Member (Technical) Shri Amrinder Singh, Advocate for the Appellant(s) Shri A.K. Saini, A.R. for the Respondent(s) ORDER Per : Ashok Jindal The appellants are in appeal against the impugned orders wherein demand of duty along with interest has been confirmed and penalties wer....

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....les and the matters were adjudicated, demand of duty was confirmed along with interest and penalties were also imposed. Against the said orders, the appellants are before us. 3. The ld. Counsel for the appellant submits that in their own case, for the earlier period, vide Final Order No. 61971-61972/2017 dated 10.10.2017, this Tribunal has confirmed the demand along with interest but dropped th....

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.... with interest. 4. The Ld. Counsel for the appellant also disputed invokation of extended period of limitation and imposition of penalty on them, on the ground that the issue whether they are required to pay duty in terms of Rule 10A of the Rules was in dispute and the same has been settled by this Tribunal in the case of Audi Automobiles (Supra) on 21.05.2009. We take a note of the fact that i....

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....with interest is confirmed. Considering the fact that in the case of Audi Automobiles vs. CCE, Indore - 2010 (249) ELT 124 (Tri. Delhi), it was held that in such a circumstances, no penalty is imposable. Therefore, penalties imposed on M/s. Sita Singh & Sons Pvt. Limited are setaside. 6. We further take note of the fact that penalty of Rs. 25 Lakh has been imposed on M/s. Swaraj Mazda, on the g....