2017 (9) TMI 1483

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....) ORDER Per: Shri P.K. Choudhary 1. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of the excisable goods namely metal token under Chapter 73 of the Central Excise Tariff Act amongst others. A Show Cause Notice dt. 27.08.2009 was issued alleging manufacture of clearance of excisable goods without obtaining Central Excise Registration Certificat....

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....ced below.  I find that despite the fact that 100% shares of the newly formed company is owned by the Government of India, the fact can not be disputed that by virtue of their registration under the Companies Act 1956, M/s. SPMCIL acquired an identity distinct from that of the Mint etc. belonging to the Government of India and the Noticee ceased to be covered by scope of the Exemption Not....

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....and liabilities distinct from their owner, the Govt. of India. Since it is seen that the SPMCIL have a separate legal identity, and not belonging to the Government of India, I also find that the issue of proposing recovery of CE duty, cess, interest and imposition of Penalty hold good. 4. The ld. AR on behalf of the Revenue submitted that the Show Cause Notice proposed penalty under Section 11....