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2018 (3) TMI 607
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....mmr/Noida/2010-11 dated 31.12.2010 passed by Commissioner of Central Excise, Noida. Since all the three above stated appeals are arising out of a common order, they are taken together for decision. 2. Brief facts of the case are that appellant were engaged in the manufacture of colour and black & white TV and VCD players. 3. on 23.11.2005 officers of Central Excise visited the factory premises and resumed some note pads. The officers also conducted stock taking of the inputs. They further recorded statements of Shri Chaman lal, Manager, Shri Amarjit Singh, Managing Director, Shri Ashok Thakur, Manager Accounts, M/s.B.G. Infotech Pvt.Ltd., Shri Ganoj Gaur, Partner of M/s.DGS and Shri Jagmohan Singh. On the basis of investigation relate....
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.... + Cess Rs. 6,252/-) involved on the shortage of 11.425 M.T. of plastic dana should not be demanded and recovered from them under proviso to Section-11A read with Rule-14 of the Cenvat Credit Rules, 2004 and why the Central Excise duty amounting to Rs. 3,18,840/- already deposited by them voluntarily should not be appropriated towards the aforesaid demand. (ii) Central excise duty amounting to Rs. 72,420/- (BED Rs. 71,000/- + Cess Rs. 1420/-) on account of inadmissible Cenvat credit availed by them on damaged CPT s should not be demanded and recovered from them under proviso to Section-11A of the Central Excise Act, 1944 read with Rule-14 of the Cenvat credit Rules, 2004 along with interest under Secion-11AB of the Central Excise A....
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.... The said show cause notice was contested. The original adjudicating authority adjudicated the said show cause notice through the impugned order dated 31.12.2010. The order passed is reproduced below: "(i) The demand of Central Excise duty amounting to Rs. 3,18,840/- (BED Rs. 3,12,588/- + Cess Rs. 6,252/-) involved on the shortage of 11.425 M.T. of Polycorbonate (Plastic Granules) is confirmed under proviso to Section-11A of Central Excise Act, 1944 read with Rule-14 of the Cenvat Credit Rules, 2004. Since the Central Excise Duty amounting to Rs. 3,18,840/- has already been deposited by the party, the same is ordered to be appropriated towards the aforesaid demand. (ii) The demand of Central Excise Duty amounting to ....
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.... Rule-14 of the Cenvat Credit Rules, 2004 along with interest under Section-11AB of the Central Excise Act, 1944. (v) I impose a penalty of Rs. 84,59,972/- upon M/s Super Plastronics Pvt. Limited, B-30 & 31, Phase-II, Noida under the provisions of Rule 25 of Central Excise Rules, 2002 read with Section-11AC of the Central Excise Act, 1944 for contravention of the provisions of Rules mentioned here-in-above. (vi) I impose a penalty of Rs. 2,00,000/- (Rupees Two Lacs) only on Shri Amarjeet Singh, MD of M/s Super Plastronics Pvt. Limited, B-30 & 31 Sector-81, Phase-II, Noida under Rule 26 of the Central Excise Rules, 2002 for his personal involvement in evasion of Central Excise Duty and contravention of the provisions of Rul....
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....761 he has mentioned that there was only 1 such invoice and the other one which became subject matter of allegation was only Photostat copy of original and in respect of invoice 1431 he has stated that the said invoice was issued for captive consumption and only one invoice was signed and the other copy which became subject matter of allegation by revenue was unsigned copy. He has submitted that the allegations in the show cause notice are not proved and therefore the impugned order-in-original deserves to be set aside. 6. Heard the ld.AR who has supported the impugned order-in-original. 7. Having considered the rival contentions and on perusal of records we find from para 30 of show cause notice stated above that the amounts such as ....