9911796707
TMI Blog2002 (1) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per : K.K. Bhatia, Member (T)]. The appellants manufacture steel ingots falling under sub-heading 7206.90. They are also availing Modvat credit on Iron and Steel scrap purchased from the market. On 17-12-90 their premises were visited by the Anti Evasion Officers of Central Excise. On conducting the search of their factory premises, they recovered 34 nos. Central Excise Gat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere initiated against the appellants which culminated in the Addl. Commissioner of Central Excise, Chandigarh passing an order dated 17-3-99 in which he confirmed the demand of Rs. 18,09,334.13 against the appellant under Rule 57-I read with Section 11A. He also imposed a penalty of Rs. 4 lakhs on the appellant under Rule 173Q(1)(bb) of the Central Excise Rules, 1944. He further imposed penalties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents which are not accompanied by the duty paid iron and steel scrap of the same description as mentioned in the said documents but had actually been accompanied by non-duty paid iron and steel scrap. The ld. Counsel argues that the appellants had indeed received quantity of the iron and steel scrap under the gate passes as mentioned therein on the strength of which, they had availed the Modv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tious and the firms in the names of which they are issued are non-existent, the appellants certainly would have known this. There is also reference to detailed evidence and discussion in the order of the original authority on the conclusion of which, the demand of duty is confirmed on the appellants. This being the stay petition of the appeal, the detailed discussion on whole of the evidence canno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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