2024 (7) TMI 181

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....elevant period, was engaged in the manufacture of Aluminium Alloy Ingots and Zinc Alloy Ingots, falling under Chapter sub-headings 7601.10 and 7901.20 of the First Schedule to the Central Excise Tariff Act, 1985. The said manufacturer was availing CENVAT Credit of Central Excise duty paid on various inputs as provided under Rule 57A of the Central Excise Rules, 1944 and Rule 3 of the CENVAT Credit Rules, 2002. An intelligence was gathered that the manufacturer of Aluminium Wires avail MODVAT/CENVAT Credit on the basis of invoices, without actual receipt of the inputs in the factory premises and utilize such MODVAT/CENVAT Credit on clearance of the finished products outside the factory premises. On the basis of such intelligence, the Central....

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....l Excise duty demand along with interest and imposed penalty on M/s Suman Die Casting Pvt. Ltd. and also imposed penalty of Rs.25 lakhs each on Shri Utsavlal Jain and Shri Shivaji Bhupal Chavare. Being dis-satisfied with the adjudication order dated 31.08.2012, all the notices had filed appeal before the Tribunal. However, for non-compliance of the requirement of Section 35F of the Central Excise Act, 1944, the appeal filed by M/s Suman Die Casting Pvt. Ltd. was dismissed. The said notice had not further agitated the matter and the present appeals are filed by other appellants Shri Utsavlal Jain and Shri Shivaji Bhupal Chavare, on whom penalties were imposed under Rule 209 of the Rules, 1944 and Rule 26 of the Rules, 2002. 2. The appella....

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....e to a penalty not exceeding the duty on such goods or two thousand rupees, whichever is greater. Provided that where any proceeding for the person liable to pay duty have been concluded under clause (a) or clause (d) of sub-section (1) of section 11AC of the Act in respect of duty, interest and penalty, all proceedings in respect of penalty against other persons, if any, in the said proceedings shall also be deemed to be concluded. (2) Any person, who issues - (i) an excise duty invoice without delivery of the goods specified therein or abets in making such invoice; or (ii) any other document or abets in making such document, on the basis of which the user of said invoice or document is likely to take or....