ORDER
P.S. Bajaj, Member (J)
1. Heard.
2. The issue involved in this appeal, regarding the imposition of penalty on the appellants under Rule 173Q/Section 11AC on the amount collected in excess of duty, already stands decided in their own case reported in 2002(142) ELT 157. Therefore, the stay application is allowed.
3. In our view the appeal itself also can be disposed of. The issue involved in this appeal is to whether penalty under Rule 173Q read with Section 11AC could be imposed on the appellants for having collected the amount in excess of duty from the buyer, or not. This issue already stands decided in favour of the appellants in their own earlier case reported in 2002 (142) ELT 157, wherein it has been held that no penalty under Rule 173Q or under Section 11AC, in such a situation, could be imposed as they could be directed in terms of Section 11D of the Act to deposit only the excess amount. Therefore, the impugned order is set aside so far as it relates to the imposition of penalty on the appellants. Appeal of the appellants stands allowed accordingly to that extent.