TaxTMI 
TaxTMI 
2001 (9) TMI 618
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....t of clearances of cement effected from their factory during the period from June '94 to April '99 under Rule 9(2) of Central Excise Rules, read with proviso to Section 11A(1) of Central Excise Act. There is a penalty of Rs. 1,00,00,000/- under various provisions of Central Excise Rules has been imposed besides penalty of Rs. 3,26,43,956/- under Section 11AC of C.E. Act. There is an order of confiscation of land, building etc. However, the same was ordered to be redeemed on payment of fine of Rs. 25 lakhs. On two individuals namely Shri P. Venkateswarulu, Managing Director, Shri J.S.R. Prasad, Executive Director penalty of Rs. 5 lakhs each has been imposed. 2. Appellants are manufacturers of cement and had obtained exemption in term....
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.... for the purpose of granting concessional rate of benefit of notification. (b) That on the basis of these allegations the Govt. of Andhra Pradesh had constituted a three Member Committee to examine the grant of certificate under the notification by the Director of Industries and to specifically look into the allegation of fraud, mis-declaration, mis-information in getting the certificate. The three member committee, after examination in respect of certificates issued to several cement factory, absolved the appellants and others and the report was in favour of the appellants inasmuch as that there was no mis-declaration or false information and the said certificate issued by the department was in order. (c) ....
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.... the show cause notice, the revenue has relied on the NCCB report which was with regard to another unit i.e Dhar Cements. It is pleaded that Commissioner having relied on this piece of evidence in the order has exceeded the parameters of the show cause notice and therefore the order is vitiated. (g) It is also pleaded that revenue initiated proceedings on the basis of initial statement of the Asst. Director of Industries, Andhra Pradesh, namely, Shri Raja Reddy. However all the witnesses had clarified in their cross examination that appellants have not misled or committed any fraud in obtaining the certificate. It is pleaded that this portion of the evidence has not been considered and looked into and reliance has....
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....have been taken by them in this case. It was pointed out that this Bench followed the Deccan Cements Ltd. judgment in the case of My Home Cement Industries Ltd. (Stay application No. 322/01 to 324/01 in E/5852 to ...../01 and have remanded the matter on 25-9-01. Ld. Senior Counsel submits that 'mutatis mutandis' remand order be granted to the extent they have raised the ground and with specific direction to the Commissioner to confine his proceedings to the parameters of the show cause notice and also to take into consideration their evidence more particularly the clarification given by the supplier and the statement given by the witnesses in their cross examination. It was also argued that the Commissioner is bound by the judgment of the T....
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....igations conducted by the Addl. Director General (Anti Evasion). Therefore, as we have found that there are several infirmities in the order, we are granting waiver of pre-deposit of the entire duty and penalty amounts, including the stay of its recovery. As the issue has already been decided in two of the matters i.e. Deccan Cements Ltd and the case of My Home Cement Industries (supra) setting aside the order and remanding the same. Therefore, we are taking up these appeals for final decision. As already we have remanded the matters in similar proceedings, we are of the considered opinion that in the present case also there are number of infirmities as pointed out by the ld. Senior Counsel, therefore the matter requires to be remanded back....