- (1.) Insofar as the issue on merits is concerned, we find that it squarely stands covered in favour of the Revenue by the judgment of this Court in Amrit Paper v. Commnr. of Central Excise reported in 2006 (6) SCC 345 = 2006 (200) E.L.T. 365 (S.C.). Therefore, these appeals have to be allowed. We accordingly set aside the judgment of the Tribunal and allow these appeals. However, in two of these appeals we find that the adjudicating authority had misconceived the penalty as well. In the peculiar facts of this case, particularly when there was conflict of judicial opinion before the issue stood settled by the judgment of this Court in the aforesaid case, it is not a case where penalty should be imposed by the respondent. Therefore, while upholding the order of the adjudicating authority insofar as the payment of duty is concerned, we set aside the order as far as penalty is concerned. Appeal allowed. ;