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2011 (6) TMI 635

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..... orders has held that such confirmation of demands and imposition of penalties jointly and severely on various persons, is not in accordance with law, matters remanded for fresh decision, appeals get disposed off - E/845-847/2010 - A/1007-1009/2011-WZB/AHD, - Dated:- 14-6-2011 - Ms. Archana Wadhwa, Dr. P. Babu, JJ. Shri R.S. Sangia, SDR, for the Respondent. [Order per : Archana Wadhwa, M .....

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..... had already been declared as non-existent/fake/bogus/ fictitious, I order to disallow the fraudulently availed CENVAT Credit amounting to Rs. 2,60,86,931/- (Rupees Two Crores, Sixty Lakhs, Eighty Six Thousands, Nine Hundreds and Thirty One Only) and also order to recover the amount of Rs. 2,48,57,721/- (Rupees Two Crores, Forty Eight Lakhs, Fifty Seven Thousands, Seven Hundreds and Twenty One Onl .....

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..... nd Thirty One Only) upon M/s Anjani International, Surat, under Rule 13(2) of CENVAT Credit Rules, 2002 (Now Rule 15 of CENVAT Credit Rules, 2004) read with Section 11AC of Central Excise Act, 1944. However, since the unit had already been declared as non- existent/fake/bogus/ fictitious, I order to recover the aforesaid amount of penalty, jointly and severely from Shri Tejas A. Desai, Proprietor .....

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..... h was followed in the case of M/s. Saikrupa Dyeing and Printing Mills Pvt. Ltd., vide Order No. A/1282/WZB/AHD/2009, dated 23-6-09. 5. In view of the above, we set aside the impugned orders and remand the matters for fresh decision and fixing the liability on each and every individual separately. We make it clear that no opinion is being expressed on the merits of the case. 6. Stay petitions a .....

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