2017 (10) TMI 1329

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....ision because these are arising out of common Order-in-Original No. 15/Commissioner/GZB/2007 dated 31/03/2007 passed by Commissioner of Central Excise, Ghaziabad. 2. The brief facts of the case are that Shri Arun Rathi was Director of M/s Rathi Ispat Ltd. Shri Pradeep Rathi & Anil Rathi were Directors of the same company M/s Rathi Ispat Ltd. & Shri M. L. Agarwal was President of M/s Rathi IspatLtd. On the basis of search conducted by the Central Excise Officers against M/s Rathi Ispat Ltd. a Show Cause Notice dated 31/12/1996 was issued to M/s Rathi Ispat Ltd., wherein there were allegations of undervaluation of S. S. Billets, mis-declaration of Stainless Steel as Other Alloy Steel and certain allegations in respect of Modvat credit such....

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....aid order above stated appellants preferred appeal before this Tribunal. 3. Heard the ld. Counsel for the appellants, who have taken use through Para 2.3, Para 8.5, Sub-Para (k) under Para 12.3, Para 13.9 & Para 16.02 of said Show Cause Notice dated 31/12/1996 and argued that there is no evidence on record to make allegations that the appellants were in any way responsible for any activity which lead to the allegations made in the said Show Cause Notice dated 31/12/1996. The ld. Counsel for the appellants has also submitted that the main noticee M/s Rathi Ispat Ltd. is not appellant before this Tribunal however, neither the Show Cause Notice nor the Adjudication Order has anyway established that the present appellants were responsible fo....