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TMI Blog2009 (2) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Sameer Chitkara, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - All the stay petitions are being disposed off by a common order as they arise from the same impugned order passed by the Commissioner, vide which he has confirmed duty of Rs. 1,56,23,215/- as wrongly availed Cenvat credit. In addition, penalties of identical amount stands imposed upon M/s. Santram Meta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e as on 31-7-2006 and the period involved in the present appeal is from 11-9-2004 to 17-11-2006. They were granted a new licence by the department. 3. Though, the appellants have assailed the impugned order on merits also, their main plea is that demand of duty cannot be confirmed against the present appellant M/s. Santram Metals Alloy s Pvt. Ltd., which itself came into existence on 31-7-2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y do not have any connection with the same. 4. Countering the arguments, ld. DR submitted that the old unit under the name of M/s. Omkar Metals Alloys was allowed to surrender the licence and the new manufacturing licence was given to the present appellant upon their entering a bond that they would be liable for all the liabilities, past as well as future, arising against M/s. Omkar Metals A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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