2025 (12) TMI 450

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....tral Excise, Noida. By the impugned order following has been held:- "ORDER i. I hereby confirm the demand of Central Excise Duty amounting to Rs.2,84,00,242/- (Rupee Two Crore Eighty Four Lakh Two Hundred Forty Two only) (BED- Rs. 2,77,12,429/- Edu. Cess Rs. 4,58,544/ Secondary & Higher Education Cess- Rs. 2,29,269/-), on M/s Ambit Concrete (P) Ltd., F-6/54, Sai Bhawan, Janta Garden, Near East Delhi Public School, Pandav Nagar, Delhi110092 under Section 11A(4) of the Central Excise Act, 1944 read-with Section 174 of the Central Goods and Services Tax Act, 2017 and order for recovery of the same from them. ii. I order for payment of interest by ACPL, at appropriate rate, on this above confirmed demand of Central Excise d....

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....not impose any penalty on M/s Supertech Ltd. as no penalty is imposable on them under Rule 25 of Central Excise Rules, 2002 read with Section 11AC of the Central Excise Act, 1944 read with Section 174 of the Central Goods and Services Tax Act, 2017. viii. I impose a penalty of Rs 10,00,000/- (Rupees Ten Lakhs only) upon Shri D. K. Chief Financial Officer of M/s Gupta, Supertech Ltd., B-28-29, Sector-58, Noida, under Rule 26 of the Central Excise Rules, 2002 read with Section 174 of the Central Goods and Services Tax Act, 2017. ix. I impose a penalty of Rs 10,00,000/- (Rupees Ten Lakhs only) upon Shri Vinod Kumar Mishra, Assistant Vice President (Projects) 1 M/s Supertech Ltd., B-28-29, Sector-58, Noida, under Rule 26 of th....

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....es Tax Act, 2017; (iii) An amount of Rs. 2,60,000/- for non-filing of ER-1 returns for the period 2014-15 (March, 2015) to 2015-16 (upto February, 2016) and annual ER-4 returns for the period 2013-14 to 2015-16, should not be demanded and recovered from them under Rule 12(6) of the erstwhile Central Excise Rules, 2002. (iv) Interest on the aforesaid amount of duty of 2,84,00,242/- should not be demanded and recovered from them, in terms of section 11AA of the erstwhile Central Excise Act, 1944, as applicable at the relevant time read with Section 174 of Central Goods & Services Tax Act, 2017: (v) Penalty should not be imposed upon them under Rule 25 of the erstwhile Central Excise Rules, 2002 read with Section 11A....

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....al Excise) Commissionerate, Gautam Buddh Nagar at 3rd Floor, Wegmans Business Park, Plot No. 3, KP-3, Greater Noida (U.P.) within 30 days of the receipt of the Show Cause Notice as to why penalty should not be imposed upon him under Rule 26 of erstwhile Central Excise Rules, 2002, read with Section 174 of Central Goods And Services Tax Act, 2017. 65. Also, Shri D.K. Gupta, Chief Financial Officer of M/s Supertech Ltd., B-28, 29, Sector-58, Noida is hereby required to show cause to the Commissioner, Central Tax (GST & Central Excise) Commissionerate, Gautam Buddh Nagar at 3rd Floor, Wegmans Business Park, Plot No. 3, KP-3, Greater Noida (U.P.) within 30 days of the receipt of the Show Cause Notice as to why penalty should not be imp....

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....om site is carried to the batching plant by a screw conveyor, operated with automatic weighing gauges. Water is fed through flow meters after subjecting such water to chemical treatment. The mixture of stone aggregates, sand, cement and water is mixed in a mixer (batching plant). The mixture so obtained is loaded on a transit mixer mounted on truck chassis, which is transported to the site of the customers and the same is discharged at the site for further use in construction of building etc. The qualities accruing to RMC so obtained far out-weight to those of the site mixed concrete. The final product - RMC is a material in plastic, wet process state and not a finished product like blocks or precast tiles or beams. 14. We find fro....