TMI Blog2017 (11) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise duty is payable on MRP as per the Central Excise Act. When it is so, we do not find any reason to interfere with the impugned order - demand of duty sustained. Penalty - Held that: - the difference of duty was paid by the appellant suo moto - when the duty is paid suo moto before issuance of show cause notice, penalty is not leviable. Appeal allowed in part. - Excise Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise duty at the rate of 600 PMT on the basis of MRP. Being aggrieved, the appellant has filed the present appeal. 3. With this background, we heard Ms. Priyanka Goel and Shri M R Sharma, learned counsels for the parties. 4. From the record, it appears that the appellant has paid the differential duty on substantial part of demand of duty. 5. By considering the submissions and material av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ason to interfere with the impugned order. The impugned order is sustained along with the reasons mentioned therein. Hence, we direct the lower authorities to compute the difference of duty and charge along with interest from the appellant. 7. Regarding the penalty, it may be mentioned that the difference of duty was paid by the appellant suo moto . As per the ratio laid down by Gujarat High C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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