THIRD MEMBER ON REFERENCE : SHRI M.V. RAVINDRAN, MEMBER (J) GUJARAT CYPROMET LTD. Vs. COMMISSIONER OF C. EX., AHMEDABAD

JUDGEMENT

(1.) Three appeals and stay petitions have been filed against the impugned Order -in -Original No. 23/Commissioner/RKS/AHD -II/2008, dated 28 -11 -2008 (First case for short) and 14 appeals and stay petitions have been filed against the Order -in -Original No. 22/Commissioner/RKS/AHD -II/2008 dated 19 -11 -2008 (Second case for short). Out of the 14 appeals and stay petitions, appeal and stay petition filed by M/s. New Mallik Transport Co. was listed for hearing on 10 -8 -2009 but no one appeared on behalf of the appellant. This stay petition is also taken up for disposal with other applications.

(2.) THE main party in all the above cases is M/s. Gujarat Cypromet Limited. The issue involved is also the same namely availment of Cenvat credit on the inputs which were not received by the appellants in their factory. In the first case, the findings of the Commissioner is that the appellants did not receive the imported inputs and in the second case it was the indigenous inputs. Since the issue involved is same and the main party is also same, both the cases are taken together and a common order is being passed on the stay petitions filed by the appellants.

(3.) IN the first case, the Commissioner has found that the appellants had availed Cenvat credit to the tune of Rs. 77,51,061/ - wrongly without receiving the imported inputs cleared from ICD Tughlakabad, with interest as applicable. He also imposed equal amount of penalty under Section 11AC and equal amount of penalty under Rule 25 of Central Excise Rules. He also imposed a penalty of Rs. 25 Lakhs on the Director and penalty of Rs. 10 Lakhs on Shri Navratan Lal Sharma, proprietor of M/s. Singhal Road Carrier. In the second case, demand of Rs. 1,79,45,801/ - being wrongly availed Cenvat credit with interest as applicable has been made and the Commissioner has imposed penalty of equal amount under Section 11AC of Central Excise Act, 1944. He has also imposed penalties on the Director, Transporters and Employees of M/s. Gujarat Cypromet and also on other persons.