RAIN COMMODITIES LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) NONE present for the Appellant. Shri D.P. Nagendra Kumar, JCDR, present for the Respondent.

(2.) THE Appellant's advocate has placed on record written submission requesting for disposal of the application for stay as well as the appeal itself.

(3.) THE present appeal arises from Order dated 30th June, 2009 passed by the Commissioner (Appeals), Guntur. By the impugned order, apart from setting aside the penalty under Rule 25 and 26 of the Central Excise Rules, 2002, the Commissioner (Appeals) refused to interfere in the Order dated 30th December, 2008 passed by the Joint Commissioner, Tirupathi. By the said Order dated 30th December, 2008, the Appellants were directed to pay an amount of Rs. 16,96,241/ - being the differential duty payable on the clearances of the product manufactured by them, in exercise of powers under Section 11A (proviso) of the Central Excise Act, 1944, while appropriating an amount of Rs. 15,04,988/ -already paid earlier along with interest thereof and penalty of equal amount, besides penalty of Rs. 5 lakhs and Rs. 1 lakh in exercise of powers under Rule 25 and 26 respectively, of the Central Excise Rules, 2002.