2022 (4) TMI 1091

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....STICE J.B.PARDIWALA 1. We have heard 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 Educatio....

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....and, Nine Hundred and Three only] upon M/S. Deepak Petrochem 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 dete....

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....le 26 of the Central Excise Rules, 2002 read with Section 174 of CGST 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 furthe....