2011 (10) TMI 361

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.... Per Rakesh Kumar: The appellants are manufacturers of Aluminium Ingots from Aluminium Scrap. At the time of visit to the factory by the jurisdictional Central Excise Officers, some stock of Aluminium Skimming, Aluminium Patta, and Aluminium Dana not accounted for in the RG-I register was found and in respect of the stock of cenvat credit  availed raw materials, scrap  involving cenva....

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....ection 11 AC and a penalty of Rs.20,000/- was imposed on Shri Pritam Mantri, Managing Director of appellant company. On appeal to the Commissioner (Appeals), the appeal of the appellant company as well as of the Managing Director was rejected. Against this order of the Commissioner (Appeals), these two appeals  along with stay applications have been filed 2. Heard both the sides in respect....