JUDGMENT ; 1. We are not inclined to interfere with the concurrent findings of fact reached by the authorities under the Central Excise Act. While admitting the appeal this Court granted stay of the proceedings in criminal case 398/85 pending before the Sub-Divisional Court, Punnamalle. It is not disputed that the duty and penalty, payable as a result of the impugned order, have been paid by the appellant. The appeal is dismissed. 2. Keeping in view the circumstance that this is an old matter and even in this Court the appeal has been pending for about eight years, we recommend to the authorities to consider withdrawing the criminal prosecution pending against the appellant. Appeal dismissed.