COMMISSIONER Vs. VIMLA ROLLING MILLS PVT. LTD.

JUDGEMENT

(1.) These two appeals by the Commissioner, GST Delhi (East), New Delhi ('Department') under Section 35G of the Central Excise Act, 1944 ('CE Act') are directed against a common final order dated 28th December, 2016 passed by the Customs, Excise and Service Tax Appellate Tribunal ('CESTAT') in the appeals filed before it by the respondents, Vimla Rolling Mills Pvt. Ltd. and Mr. Rohit Agarwal, against the order-in-original dated 27th March, 2009 passed by the Commissioner, Central Excise, New Delhi ('CCE').

(2.) The brief facts of the case are that searches were conducted in the premises of Vimla Rolling Mills Pvt. Ltd. and its director Mr. Rohit Agarwal on 21st September, 2005. It is stated that during the time of search Mr. Satish Kumar Chopra, the General Manager of the company, was present and a panchnama was drawn on the spot. According to the Department, unaccounted copper ingots and kachi parchis were found.

(3.) On 31st July, 2007 a show cause notice ('SCN') was issued to the Respondents. By the order-in-original dated 27th March, 2009 passed by the CCE a demand of Rs. 4,34,73,449.87/- was confirmed. Apart from this, penalty and interest was also levied.