2013 (10) TMI 885

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.... ORDER Per Dr. D. M. Misra; These two Applications are filed seeking waiver of predeposit of duty of Rs.79.02 lakh and equal amount of penalty imposed under Rule 15(2) of the CENVAT Credit Rules read with Section 11AC of the Central Excise Act, 1944 and Rule 25 of the Central Excise Rules,2002 and imposition of personal penalty of Rs.5.00 lakh on Shri L.K.Sureka, Director under Rule 15 of t....

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....hat the Applicant had neither appeared before the Adjudicating Authority nor filed any reply to the show cause notice. The ld. AR also brought to our notice to the specific findings of the ld. Commissioner at para 4.4 of the said Order. It is his submission that the ld. Commissioner after detailed discussion of the evidences on record has come to a categorical finding that the Applicant had errone....

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....t on various invoices without receiving the materials in their factory. Prima facie, we find that the result of analysis of evidences by the ld. Commissioner are convincing and the Applicant could not rebut those evidences by way of filing any reply or contrary submission before the ld. Adjudicating Authority. In these circumstances, we direct the Applicant No.(1), M/s. Burdwan Iron & Steel Co. Li....