2015 (8) TMI 198

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.... Ms. B. Sunita Rao, Adv. Ms. Pooja Sharma, Adv. Mr. Anurag, Adv. Ms. Sujita Srivastava, Adv. Mr. B. Krishna Prasad, Adv. For the Respondents : Mr. K. Radhakrishnan, Sr. Adv. Mr. Ashutosh Upadhyay, Adv. Mr. Sumit Kumar Sharma, Adv. Mr. Niraj Sharma, Adv. ORDER The respondents are engaged in the manufacture of ordinary Portland Cement falling under Chapter 25 of the Schedule to the Central Excis....

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....3 to 30.06.1998 should not be recovered and penalty under Rule 209A of the erstwhile Central Excise Rules, 1944 should not be imposed upon respondent Nos. 2 and 3. Commissioner vide order confirmed the demand of Rs. 6,22,02,982 /- from the assessee. He also imposed a penalty of Rs . 1 lac each on Respondent Nos. 2 and 3 holding that respondents deliberately mis -declared their installed capacity o....

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....emand of Rs. 6,22,02,982 /- for recovery from the assessee and imposed a penalty of same upon them. He also imposed a penalty of Rs. 20 lakhs each on respondent no. 2 and respondent no. 3. Further, he held that the assessee is not eligible for exemption under the notification. The respondents filed an appeal before CESTAT. The CESTAT vide the impugned order has allowed the appeal simply on the gr....

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....ommissioner of Industries which had certified the installed capacity to be 1,94,040 tonnes per annum. No doubt, normally such a certificate is to be acted upon. However, learned counsel for the appellant pointed out to us that the Directorate of Industries had conceded that it had no wherewithal to ascertain the installed capacity and it simply went by the report of SISI . On the other hand, we fi....