9911796707
TMI Blog2009 (7) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants, drawing our attention to the order of the Hon ble High Court of Madras in the case of Shri Vigneshwara Steels Ltd. v. CESTAT, 2007-TIOL-573-HC-MAD-CX, by which the proceedings under Section 3A and Rule 96ZP have been stayed and requesting for adjourning the proceedings in the present appeals. Learned DR strongly opposes the move for adjournment and draws our attention to the judgment of the Hon ble High Court of Punjab and Haryana (the jurisdictional High Court so far as the appellants are concerned), in the matter of Shree Bhagwati Steel Rolling Mills v. Commissioner of Central Excise, Chandigarh, 2007 (207) E.L.T. 58 (P H), wherein, taking into account the provisions of Section 38A which was added to the Central Excise A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o production of alloy steels and log sheets relating to electricity consumption. The use of the higher capacity crucibles has been admitted by several of the employees. The quantum of production and the quantum of electricity consumption also supported the use of higher capacity crucibles. It was, however, claimed that the higher capacity crucibles were kept only as stand by and they were used sparingly when other crucibles could not be used. It was also claimed that the higher production was achieved by slight modification of the crucibles of 2 MT and 2.5 MT capacity by increasing the diameter of the crucibles and by increasing the upper and lower levels of crucibles and reducing the thickness of the lining material used. 5. The Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the visiting officers of the Central Excise and, therefore, his involvement in the manipulation is evident and, therefore, he seeks upholding the penalty on Shri Ravinder Pal also. 7. We have carefully considered the submissions of the learned DR and perused the relevant records. The existence of four furnaces of capacity 2 MT, 2.5 MT, 3 MT and 4 MT at the time of visit of the Central Excise Officers is not in dispute. The fact of installation of four crucibles before 1-9-1997 is clearly established by the evidence of the maintenance engineer. It is true that an assessee working under Compounded Levy Scheme can keep spare crucibles. However, it was required that they have to give necessary intimation about the availability of spares an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r detail as we find that vide Section 131 of the Finance Act 2001, Section 38A was added to the Central Excise Act, 1944, to the following effect :- 38A. Effect of amendments, etc., of rules, notifications or orders.- Where any rule, notification or order made or issued under this Act or any notification or order issued under such rule, is amended, repealed, superseded or rescinded, then, unless a different intention appears, such amendment, repeal, supersession or rescinding shall not - (a) revive anything not in force or existing at the time at which the amendment, repeal, supersession or rescinding takes effect; or (b) affect the previous operation of any rule, notification or order so amended, repealed, superseded or rescinded or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules 96ZO and 96ZP before they were omitted by Rule 7 of the Central Excise (Third Amendment) Rules, 2001, notwithstanding the omission of Section 3A w.e.f. 11-5-2001 by the Finance Act, 2001. (b) This issue does not survive in view of our answer to the above issue, at (a). 10. Regarding the role of Shri Ravinder Pal, Director, we find that the Commissioner has given detailed findings in para 57 of her order. We agree that he was incharge of the company and looking after the day-to-day affairs of the company and has intentionally suppressed the material information from the Department by not disclosing the installation and use of crucibles of higher capacity and, therefore, the penalty imposed on him is also justified. 11. In view o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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