1. We have heard Mr. Hasit Dave, the learned counsel appearing for the writ applicants.

2. The subject matter of challenge in the present writ application is to the order passed by the Principal Commissioner, CGST & Central Excise, Vadodara, II. The operative part of the order reads thus:

“ORDER

1. I confirm the demand of Central Excise duty including Education Cess amounting to R4,12,31,903/- [Rs. Four Crore, Twelve Lakh. Thirty One Thousand Nine Hundred and Three only] [₹ 4,03.02.890/- as Central Excise duty, ₹ 8,06,058/- an Education Cens and ₹ 1.22,955/, as Higher Secondary Education Cess] and order recovery thereof from M/S. Deepak Petrochem Ltd, under Section 11A(10) of the Central Excise Act, 1944 read with the the provision of Section 174 of CGST Act, 2017;

2. I under recovery of interest under Section 11AB/ Section 11AA of the Central Excise Act, 1944 on the Central Excise duty [including Education Cess] amounting to ₹ 4,12,31,903/- from M/S. Deepak Petrochem Ltd. read with the provision of Section 174 of CGST Act, 2017,

3. I impose a petialty of ₹ 4.12.31,903/- [Re. Four Crore, Twelve Lakh. Thirty One Thousand, Nine Hundred and Three only] upon M/S. Deepak Petrochem Ltd. under Section 11 AC of the Central Excise Act, 1944. Since penalty is imposed under Section 11AC of the Act, no penalty is imposed under Rule 25(1) of the Central Excise Rules, 2002, read with Section 174 of CGST Act, 2017. However, in terms of the first proviso to Section 11AC of the Central Excise Act 1944, whore such duty as determined under sub-section (2) of section 11A, and the interest payable thereon under section 11AB/section 11AA, is paid within thirty days from the date of communication of the order of the Central Excise Officer determining such duty, the amount of penalty liable to be paid by such person under this section shall be twenty-five per cent of the duty so determined. In terms of the second proviso to Section 11AC of the Central Ease Act, 1944, the benefit of reduced penalty under the first proviso shall be available if the amount of penalty so determined has also been paid within the period of thirty days referred to in that proviso;

4. I impose a penalty of ₹ 50,000/- (Rupees fifty thousand only) on Sh. Sanjay O.Triphati, Director (Commercial) of M/s. Deepak Petrochem Ltd. under Rule 26 of the Central Excise Rules, 2002 read with Section 174 of CGST Act, 2017;

5. I impose a penalty of ₹ 50,000/- (Rupees fifty thousand only) on Sh. Avinash Lalitchandra Lalaji, Manager [Accounts & Excise] of M/S. Deepak Petrochem Ltd. under Rule 26 of the Central Excise Rules, 2002 read with Section 174 of CGST Act, 2017.”

3. After the aforesaid order came to be passed, a further order in the form of corrigendum came to be passed dated 16.04.2021, which reads thus:

“3. I impose a penalty of ₹ 4,12,31,903/- [Rs. Four Crore Twelve Lakh Thirty One Thousand Nine Hundred and Three only] upon M/S. Deepak Petrochem Ltd., under Section 11AC(1)(c) of the Central Excise Act, 1944. Since mandatory penalty is imposed under Section 11AC(1)(c) of the Act read with Section 174 of CGST Act, 2017, no separate penalty is imposed under Rule 25(1) of the Central Excise Rules, 2002. However, in terms of Section 11AC(1)(e) of the Central Excise Act, 1944, if the duty as determined vide sub-para (1) of above order under sub-section (10) of Section 11A and the interest payable thereon under Section 11AB/11AA is paid within thirty days of the date of communication of this order, the amount of penalty liable to be paid shall be twenty-five per cent of the duty so determined at sub-para (1) above, subject to the condition that such reduced penalty is also paid within the period so specified;”

4. The order passed by the Principal Commissioner, CGST & Central Excise referred to above is an appealable order. There is a statutory remedy available to the writ applicants to file an appeal before the Tribunal.

5. In such circumstances, we decline to entertain this writ application. The same is accordingly rejected.

6. It shall be open for the writ applicants to raise all the contentions available to him in law including all the grounds, which have been raised before us.