9911796707
TMI Blog2017 (10) TMI 1329X X X X Extracts X X X X X X X X Extracts X X X X ..... on of personal penalty under said Rule 209-A of the Central Excise Rules, 1944 - there are also no finding given on the facts of omission or commission by the present appellants in the present Adjudication Order which made them liable for imposition of penalty - Without any findings, the Original Authority has jumped to the conclusion in Para 10 of the said impugned Order-in-Original 31/03/2007 that the present appellants have willingly schemed and indulged in the fraudulent act of under valuation of the S.S. Billets mis-declaration of S.S. Billets as Other Alloy Steel Billets and misrepresentation of the facts about receipt of Modvat inputs. There is absence of any finding by the Original Authority about the role played by the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proposal for imposition of personal penalty on the present appellants under the provisions of Rule 209-A of the Central Excise Rules, 1944. The said Show Cause Notice was adjudicated through Order-in-Original No. 29/Commissioner/M-I/1997 dated 25/11/1997, confirming the demand which was challenged before this Tribunal. This Tribunal through Final Order No. 48-49/2001 remanded the matter back to the file of Original Authority with direction to be complied with. As a consequence of remand directions the issue was adjudicated through impugned Order-in-Original No. 15/Commissioner/GZB/2007 dated 31/03/2007, wherein at Para 10 of the said impugned Order-in-Original it was held that the present appellants willingly schemed and indulged in the fra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s Rathi Ispat Ltd. 4. Heard the ld. A. R. for Revenue, who has submitted that the type of evasion that was alleged in the Show Cause Notice could not be possible without active involvement of Directors of the company i.e. M/s Rathi Ispat Ltd. 5. Having considered the rival contentions and on perusal of the facts on record, we find that in Para 8 of the impugned Order-in-Original issues to be decided by the Adjudicating Authority have been framed. The issues framed are relating to under valuation of S.S. Billets, Mis-declaration of Stainless Steel as Other Alloy Steel, receipt of other Modvat inputs, invalid Modvat documents, non-receipt of Modvat inputs short receipt of Modvat inputs. In the said Para 8 above issues have been dea ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
