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TMI Blog2009 (11) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-2-2004 had confirmed the demand of duty amounting to Rs. 6,52,202/- along with interest thereon and have imposed penalty of Rs. 1 lakh against the appellants. The Commissioner (Appeals) while observing that the matter involve the issue which was already decided in appellants case itself for the earlier period by the Commissioner (Appeals) on 26-9-2003, and for the same reason the present appeal was also liable to be dismissed. 3. Learned Advocate for the appellants while fairly conceding that the previous appeal filed by the appellants before the Tribunal has been dismissed which has been reported at 2006 (197) E.L.T. 81 (Tri.-Del.), submitted that on the same ground the present appeal is also liable to be disposed off. However, as rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... involved in the matter in hand. As far as the merits of the case are concerned, the matter is fully covered by the said decision. On that ground alone, the appeal is liable to be dismissed. As regards imposition of penalty is concerned, undoubtedly, the order passed by the adjudicating authority discloses that the show cause notice was issued requiring the appellants to satisfy as to why penalty should not be imposed under Rule 25 of the Central Excise Rules, 2002. However, while imposing the penalty the adjudicating authority has not referred to any provision of law as such to justify the penalty of Rs. 1 lakh. 6. The Apex Court in Rajasthan Spg. Wvg. Mills case after taking note of the UOI v. Dharamendra Textile Processors, reported i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of these rules or the notifications issued under these rules; or (b) does not account for any excisable goods produced or manufactured or stored by him; or (c) engage in the manufacture, production or storage of any excisable goods without having applied for the registration certificate required under Section 6 of the Act; or (d) contravenes any of the provisions of these rules or the notifications issued under these rules with intent to evade payment of duty, then, all such goods shall be liable to confiscation and the producer or manufacturer or registered person of the warehouse or a registered dealer, as the case may be, shall be liable to a penalty not exceeding the duty on the excisable goods in respect of whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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