2018 (11) TMI 970

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....HPR/2014-15 dated 09.12.2014 passed by Commissioner, Customs, Central Excise & Service Tax, Hapur. Therefore, they are taken together for decisions. 2. Brief facts of the case are that the appellants were engaged in the manufacture of MS bars and MS ingots etc. falling under chapter 72 of schedule to Central Excise Tariff Act, 1985. The appellants were appointed as franchisee of M/s. Kamdhenu Ispat Ltd. through an agreement dated 19.07.2007. The main terms of agreement were that the appellants were eligible to use trade mark 'Kamdhenu' for sale of steel bars on payment of royalty charges to M/s. Kamdhenu Ispat Ltd.. The agreement required to pay one time charge of Rs. 5.00 Lakhs and monthly minimum royalty payment was Rs. 3.00 lakhs. Fur....

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....cause notice Central Excise duty of Rs. 2,26,72,715/- was demanded and the said show cause notice also had proposal to impose personal penalty on the other two appellants. The appellant, contested the said show cause notice on the issue of time bar. The other two appellants also contested the proposals in the said show cause notice. The original authority did not appreciate such contentions made before him and confirmed the demand with interest and equal penalty. Further the original authority imposed a penalty of Rs. 20.00 Lakhs on Shri Rajendra Kumar Garg, Director and another personal penalty of Rs. 10.00 Lakhs on Shri Sunil Kumar Agarwal, Director. Aggrieved by the said order above stated three appellants are before this Tribunal. 3.....