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2011 (3) TMI 1216

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....sent for the appellant and Shri A.K.Prabhakar, Ld. JDR  is present for the respondent. 2.This appeal has been filed by M/s.Rishi Ship Breakers, Nariman Point, Mumbai, against the order-in-original No.17/NRN/Th-II/2003 dated 08/07/2003 passed by the Commissioner of Central Excise, Thane-II.  In the said case, it was alleged that the main noticee  in that case M/s.Viraj Alloys Ltd....

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....-1224/WZB/04/04/C-I dated 20/08/2004. In the said order, the duty demand was confirmed and a penalty was imposed on various suppliers of scraps mainly ship-breakers as the ship breakers could not satisfactorily explain the discrepancies in the invoices in regard to the vehicle numbers mentioned therein. 4. The facts in the present case are also identical. In the invoices supplied by M/s.Rishi ....