- (1.) We have heard Sri Suyash Agrawal, the learned counsel for the appellant and Sri Ashok Singh, the learned counsel fort the Department.
(2.) The present appeal is directed against the order of the Tribunal by which the appeal of the revenue was allowed. The short question, which arises for consideration in this appeal is whether the appellant was entitled to the first and second proviso to Section 11AC of the Central Excise Act, 1944 with regard to the payment of penalty to the tune of 25%. This question has been settled by a decision of this Court dated 09.08.2012 in Central Excise Appeal Deffective No. 23 of 2012, M/s Kotsons Ltd. Vs. Asstt. Commissioner, Central Excise and another as well as a decision of this Court dated 30.09.2015 in Civil Misc. Writ Petition (Tax) No. 1661 of 2009, M/s Chandra Kamal Corporation and another Vs. Union of India and others.
(3.) In the instant case, the operrative portion of the order in original is extracted hereunder: "I confirm the demand of Central Excise duty amounting to Rs. 93,112.00 (BED-Rs.69,600.00+ Education Cess-Rs. 1392.00+Secondary & Higher Education Cess-Rs. 696.00, under Section 11A(1) of the Central Excise Act, 1944 and as they have already deposited the said Central Excise duty vide GAR-7 No. 013 dated 15.07.2009, the same is appropriated. I further impose a penalty to the duty amount i.e. Rs. 93,112/- upon M/s Chandra Metal Enterprises, E-24, Foundry Nagar, Hathras Road, Agra, under Rule 25 of Central Excise Rules, 2002 read with Section 11AC of the Central Excise Act, 1944 for surreptitious removal of the goods in this case. I also confirm the interest demanded under the provisions of Section 11AB Central Excise Act, 1944.";