2019 (7) TMI 491

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.... "(1) I confirm the demand of Rs. 89,23,350/- (Rupees Eighty Nine Lakhs Twenty Three Thousand Three Hundred and Fifty only) (Basic C.Ex. Duty 86,63,447=2% Education Cess 173269/+1% S&HEd. 86,634/- Cess) as shown in Annexure A to this Order under Section 11A of the Central Excise Act, 1944 fromm M/s Newage Industries, Surendranagar w.r.t. Respect of clearance of goods under non returnable gate passes and drop the demand of Rs. 41,20,904/- out of total demand of Rs. 1,30,44,254/-. (2) I order recovery of interest in respect of Central Excise duty as mentioned at Sr. No. (1) from M/s Newage Industries, Surendranagar under Section 11AB/11AA of the Central Excise Act, 1944. (3) I impose penalty of Rs. 89,23,350/- (Rupees Eig....

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....of the Central Excise Act, 1944. An appeal would lie before the Appellate Tribunal. We also took notice of the provisions of Section 35(F) of the Act, 1944. The same is with respect to deposit of certain percentage of duty demanded or penalty imposed before filing an appeal. As provision for statutory appeal has been provided against the impugned order passed by the Commissioner, we called upon Mr. Dave to explain why we should not relegate his client to prefer an appeal before the Tribunal. Mr. Dave, the learned counsel appearing for the writ-applicant, submitted that three principal submissions going to the root of the matter were canvassed and have been noted by the Commissioner in his impugned order, but at the same time, they have not ....