TaxTMI 
TaxTMI 
2025 (6) TMI 120
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....025<br>Central Excise<br>MR. S. S. GARG, MEMBER (JUDICIAL) AND MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Sh. Naveen Bindal and Sh. Aman Garg, Advocates for the Appellants Sh. Shantanu Kumar Meena, Authorized Representative for the Respondent ORDER These 21 appeals are directed against Order-in-Original dated 23.08.2011 passed by the Commissioner and different Orders-in-Appeal dated 07.12.2011, 21.12.2011 & 29.03.2012 passed by the Commissioner (Appeals), vide which the learned Commissioner/Commissioner (Appeals) have confirmed the imposition of penalty on the appellants under Rule 26 of the Central Excise Rules, 2002. Since the issue involved in all these appeals is common, the....
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.....D. Daniel 2,00,000/- 2. Briefly stated facts of the case are that the Directorate General of Central Excise Intelligence (DGCEI), New Delhi investigated a case against M/s V.K. Metal Works, Jammu (who is also one of the appellant herein), which was availing area based exemption under Notification No. 56/2002-CE dated 14.11.2002 and observed that the said unit did not have any manufacturing facilities and have shown bogus receipts of raw material and manufacture and have fraudulently passed on CENVAT Credit to various parties. It was also alleged that the different buyers of M/s V.K. Metal Works, Jammu have availed CENVAT Credit without actually receiving the material as shown in the invoices issued by M/s V.K. Metal Works, Jamm....
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....he law and by ignoring the binding judicial precedents. 4.1 He further submits that the present demand is result of consequential proceedings initiated on the basis of a case made against M/s V.K. Metal Works, Jammu. The entire demand is completely based on the allegations and on the demand confirmed in case of M/s V. K. Metal Works, Jammu. 4.2 He further submits that against the Order-in-Original dated 16.11.2012, M/s V.K. Metals Works, Jammu had filed appeal before the Tribunal and the Principal Bench of the Tribunal vide its Final Order No. 51982-51997/2018 dated 23.05.2018 held that there is no evidence to establish that M/s V.K. Metal Works have claimed bogus manufacturing activity and have passed on CENVAT Credit in the fraudule....
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....rks, has been followed consistently by different benches of the Tribunal. In this regard, he relies on the following decisions, which were decided on the basis of the main case of V.K. Metals Works, Jammu: 1) Vinod Kumar Jain Vs. CCE & ST, Jammu - 2018 (5) TMI 1512 CESTAT NEW DELHI 2) Omega Rolling Mills P. Ltd. Vs. CCGST, Palghar - 2018 (7) TMI 2261 CESTAT MUMBAI 3) M/s Rachna Metal Ind. P. Ltd. & ors Vs. CCE & ST, Ghaziabad - 2018 (11) TMI 973 CESTAT ALLAHABAD 4) M/s KEI Industries Ltd. & ors Vs. CCE, New Delhi - 2022 (4) TMI 1104 CESTAT NEW DELHI 5) M/s Ecko Cables (P) Ltd. Vs. CCE & ST, Ludhiana - Final Order No. 60024/2024 dt 25.01.2024 in Appeal No. E/60366/2022 5. On the other hand, the....
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....had purchased the material from V.K. Metal Works, Jammu. We may refer the decision of this Tribunal in the case of M/s Ecko Cables (P) Ltd (supra), wherein on identical facts, this Tribunal has examined the preliminary objection of the department that since the matter is pending before the Hon'ble Jammu & Kashmir High Court, the appeal should be kept in abeyance; the said preliminary objection was rejected by this Tribunal. Relevant findings are produced herein below: "5. Heard both sides and perused the records of the case. On the preliminary objections raised by the Department that as the decision of the Tribunal in the case of M/s V.K Metal Works is under challenge before Hon'ble High Court of Jammu Kashmir & Ladakh, the present....
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....d that there was no manufacturing activity. I also find that the Principal Bench relied on the case of R.A Castings Pvt. Ltd. - 2001 (237) ELT 674 (Tri.) [upheld by Hon'ble Allahabad High Court 2011 (269) ELT 337 A11 and by Hon'ble Supreme Court -2011 (261) ELT A108] and decided the case in favour of M/s V.K Metal Works. 7. I find that Tribunal decided the case of M/s Rachna Metal Industries Pvt. Ltd. (supra) in favour of the appellants therein, similarly placed as the present appellant observing as follows: 8. Apart from the computer print outs we find that there is no other evidence produced by the Revenue on record. It is well established law and does not require the support of any precedent decision to observe that the....