2018 (7) TMI 1938

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....se in brief are that the appellant was engaged in the manufacture of Plywood of various types at their factory situated in the district of Tinuskia, Assam. A Show Cause Notice was issued to the appellant in 1985, alleging, inter alia, under valuing of their goods and clandestine clearance of prime quality goods in the garb of second grade and defective quality, thereby evading Central Excise Duty. The Commissioner of Central Excise vide Order-in-Original No. CE/SHILLONG/NO.10/2001 dated 28.09.2001 confirmed the duty demand and a penalty of Rs. 2,50,000/- was imposed. Subsequently, the Commissioner of Central Excise, Shillong filed an Appeal before the Tribunal for enhancement of penalty. By an order No. A-211/KOL/07 dated 28.02.2007, the Tr....

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....y its order dated 27.09.2012 rejected the COD application filed and consequently rejected both the appeal & the stay petition filed by the appellant.. Being aggrieved, the Appellant filed an appeal before the Hon'ble Gauhati High Court which was registered as C.Ex.App.5/2017. The Hon'ble Division Bench of Gauhati High Court on 19th July 2017 disposed of the appeal and set aside the order dated 27.09.2012 passed by the Tribunal with a direction to hear and decide the related appeal of the Appellant being Excise Appeal No. E/A/668/2010 on merit and dispose the same expeditiously within a period of 6 months. 5. Ld. Sr. Advocate appearing on behalf of the appellant submitted that the Adjudication Order dated 28.09.2001 was passed by the Comm....