2022 (4) TMI 1091

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....d Mr. Hasit Dave, the learned counsel appearing for the writ applicants. 2. The subject matter of challenge in the present writ application is to the order passed by the Principal Commissioner, CGST & Central Excise, Vadodara, II. The operative part of the order reads thus: "ORDER 1. I confirm the demand of Central Excise duty including Education Cess amounting to R4,12,31,903/- [Rs. Four Cror....

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....Ltd. under Section 11 AC of the Central Excise Act, 1944. Since penalty is imposed under Section 11AC of the Act, no penalty is imposed under Rule 25(1) of the Central Excise Rules, 2002, read with Section 174 of CGST Act, 2017. However, in terms of the first proviso to Section 11AC of the Central Excise Act 1944, whore such duty as determined under sub-section (2) of section 11A, and the interest....

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....ST Act, 2017; 5. I impose a penalty of Rs. 50,000/- (Rupees fifty thousand only) on Sh. Avinash Lalitchandra Lalaji, Manager [Accounts & Excise] of M/S. Deepak Petrochem Ltd. under Rule 26 of the Central Excise Rules, 2002 read with Section 174 of CGST Act, 2017." 3. After the aforesaid order came to be passed, a further order in the form of corrigendum came to be passed dated 16.04.2021, whi....