2018 (8) TMI 883

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....e, Allahabad vide which he has confirmed the demand of Rs. 1,33,11,883/- along with penalty of identical amount. In addition he has confiscated the finished goods as also the raw-materials seized by the Officers with an option to redeem the same on payment of Redemption Fine Rs. 2.50 lakhs and Rs. 2 lakhs respectively. Further, penalty of Rs. 20 lakhs stands imposed upon Dr. K.R. Azmi, Managing Director of the manufacturing unit and penalty of Rs. 50,000/- imposed upon on Shri Anil Upadhyay Accountant Officer & Rs. 1,00,000/- imposed upon Shri Mohd. Sharique, Factory Manager in terms of the provisions of Rule 26 of the Central Excise Rules, 2002. 2. After hearing both the sides duly represented Shri A.K. Khan - Consultant appearing on be....

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....s. Hence, the present appeal. 6. As regards the assessee's stand that they were also undertakings trading of various medical goods, which clearances are not to be taken into consideration. We find that the issue stands decided in the same assessee's case by earlier order of the Tribunal being Final Order No. A/70715-70716/2018 dated 28/03/2018. While dealing with the appellant's stand, it was observed that there was an earlier order of Commissioner (Appeals) dropping the demand on the same very count, which order stand accepted by the Revenue, as per the information supplied by the ld. D.R. appearing for the Revenue. By taking the said fact taken into account as also the other relevant submissions made by the appellant, the i....