2022 (9) TMI 1541

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.... IN EXCISE APPEAL NO. 51302 OF 2019 - MISCELLANEOUS ORDER NO. 50519-50520/2022<br>Central Excise<br>HON'BLE MR. JUSTICE DILIP GUPTA, PRESIDENT AND HON'BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) For the Appellant : Shri O.P. Bisht, Authorized Representative For the Respondent : Shri J.M. Sharma, Consultant, Ms. Pooja Agarwal, Chartered Accountant ORDER P.V. SUBBA RAO These two applic....

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.... 3. In Revenue's application E/ROM/50004 of 2021 the alleged error pointed out is that in the concluding paragraph in the final order, the Tribunal has set aside the demand of Rs. 5,35,71,418/- without any reference to the facts of the case and not considering that the previous final order dated 07.05.2018 passed during the first round of litigation had attained finality. 4. We have carefully....

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.... We have already upheld the demand of duty invoking extended period of limitation in the final order and, therefore, penalty under section 11AC invariably follows and there is no discretion in the matter. We, therefore, find there is no mistake in not giving a separate finding on the penalty under section 11AC. 6. The second alleged mistake pointed out by the assessee was that its alternative p....

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....cluding paragraphs of the final order i.e. paragraph 15, 16 and 17 have not set aside any demand confirmed by the lower authority. Therefore, this submission of alleged mistake is misconceived. It has been recorded in paragraph 15 of the final order with respect to the Department's appeal that the Adjudicating Authority had discussed in detail on the subject in paragraph 57 of the impugned order a....