2017 (2) TMI 305

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the assessee-appellants Shri D.K. Deb, Asstt. Commr. (A.R.) for the Department ORDER The present three appeals are arising out of common Order-in-Original No. 34/COMMISSIONER/NOIDA/2008 dated 27.08.2008. Therefore, they are taken up together for decision. 2. The brief facts of the case are that, M/s. Minda Huf Ltd., Noida was issued with a show cause notice dated 12.02.2007 with alleg....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dit Rules, 2004. The matter was adjudicated through impugned Order-in-Original wherein Shri Y.K. Parashar was imposed with penalty of Rs. 61,9,304/-  M/s Kumar Abhishek Engineering Co. Pvt. Ltd. was imposed with penalty of Rs. 17,9,530/- and Shri Dinesh Sharma was imposed with penalty of Rs. 27,44,168/- under Rule 13 of Cenvat Credit Rules, 2002, Rule 15 of Cenvat Credit Rules, 2004 and Rule ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the said Rules. 4. Heard the learned counsel for the appellants. He has reiterated the grounds of appeals and submitted various case laws wherein the pronouncements are in respect of applicability of Rule 26 of Central Excise Rules & Section 112 of Customs Act, 1962. The case laws cited by the appellants are as under : (i)  Shiva Alloys Pvt. Ltd. Vs. Commr. C.Ex., Delhi-I decided th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p; Learned D.R. has supported the impugned Order-in-Original. 5. Having considered the rival contentions and on perusal of records I observe that said Rule 13 of Cenvat Credit Rules, 2002 deals with various situations and one of the situation covered by the said Rules is that, "If a person contravenes any of the provision of said Cenvat Credit Rules, 2002 in respect of any inputs, then such per....