2025 (2) TMI 370

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....and and order the Noticee M/s Surya Air Products (P) Ltd., A-16, Siel Industrial Estate, Charatrampur, Village Khadauli, P.O. Rajpura (Punjab) to pay Central Excise Duty amounting to Rs. 68,47,721/-(Rupees Sixty eight lacs forty seven thousand seven hundred twenty one only) under section 11A of the Act. (ii) I order the Noticee to pay interest on the above mentioned recoverable amount of duty, under Section 11 AB of the Act. (iii) I impose a penalty amounting to Rs. 68,47,721/-(Rupees Sixty eight lacs forty seven thousand seven hundred twenty one only) upon the Noticee M/s Surya Air Products (P) Ltd., A-16, Siel Industrial Estate, Charatrampur, Village Khadauli, P.O. Rajpura (Punjab) under Section 11AC of the Act. 2. Br....

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....ons, a show cause notice dated 08.10.2010 was issued by the Ld. Commissioner. The appellant filed detailed reply to the show cause notice. After following the due process, the Ld. Commissioner confirmed the demand as cited (Supra). Hence, the present appeal. 3. Heard both the parties and perused the record. 4. Ld. Counsel appearing for the appellant submits that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submits that the issue involved in the present case is no longer res integra and this Tribunal in the appellant's own case in Appeal No. E/2363/2011-DB vide Final Order No. 62194/2018 dated 20.03.2018 has held that re-packing of the gas by th....