2018 (2) TMI 1300

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..... vindarajan, AC (AR) - For the Respondent Per: Bench This matter is coming up for the second time before this Tribunal. In the initial round, CESTAT vide Final Order No.1255-1256/2007 dt. 29.08.2007 had remanded the issue for fresh adjudication to be done after examining the assessee's submissions that the whole demand covers the goods received before the registration and on items on which cr .....

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..... e Central Excise Rules, 1944. Hence this appeal. 2. Today when the matter came up for hearing, on behalf of appellant, Ld. Advocate Shri S. Venkatachalam submits that although they have some disagreement with the final duty liability that has been calculated, however they are not contesting the demand either of duty or of reversal of credit. They however seek setting aside of the penalties impose .....

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..... y much in order. 4. Heard both sides and have gone through the facts. We find that penalties under both Section 11AC and Rule 173Q have been imposed. Considering the magnitude of the dispute and also that this is a second round of litigation, we are of the considered opinion that the penalty imposed under Section 11AC will be suffice to meet ends of justice in this case. Penalty under Rule 173Q i .....

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