9911796707
TMI Blog2011 (10) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... given. Assessee also liable to pay interest outstanding. - E/607 to 609/2010 - S/120 TO 122/2011/EMB/C-IV - Dated:- 13-10-2011 - Shri P.R. Chandrasekharan, J. Appearances: Mr. Mihir Deshmukh, Advocate For Appellant Mr. H.B. Negi, AR For Respondent Per: P.R. Chandrasekharan: These appeals and stay applications are directed against the Order-in-Appeal no. AKP/23 to 25/NSK/2010 dated 27.01.2010 passed by the Commissioner of Central Excise Customs (Appeals), Nashik. The stay applications are taken up for consideration. 2. The facts arising for consideration in these cases are as follows: 2.1 The appellant, M/s MITC Rolling Mills Pvt. Ltd., are manufacturers of MS ingots falling under Chapter 72 of the Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest thereon under Section 11AB. A penalty of Rs. 6,65,435/- was also imposed on the appellant-company under Rule 15 of the CENVAT Credit Rules read with section 11AC of the Central Excise Act, 1944 and a penalty of Rs.1 lakh was imposed on Shri Champshi M Shah, Director of the appellant-company and a penalty of Rs.50,000/- was imposed on Shri Chetan Damji Lodaya, Director of the appellant-company, amongst others. 2.3 The appellants preferred appeals before the Commissioner (Appeals) who vide the impugned order dismissed the appeal. 3. The learned Counsel for the appellants submits that they have deposited a sum of Rs.6,55,435/-. He submits that they have a strong case in their favour and, therefore, waiver of pre-deposit of the balance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduce before the department even the consignees copies of the transportation document. If they had actually received the goods, they should be in possession of the consignee's copy of the transport document which has not been produced by the appellant in the instant case. Thus, there appears to be very strong case against the appellants in the instant case. Therefore, I accept the plea of the Revenue that the appellants should be put to terms. 6. In the case of Jai Prakash Strips Ltd. (cited supra), relied upon by the appellants, it deals with a totally different situation. In that case, when the matter was pending before the High Court, the Tribunal ordered the appellant to make a pre-deposit and for non-pre-deposit of the amount, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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