M/S ABC PAPER Vs. CCE, JALLANDHAR

JUDGEMENT

(1.) SINCE common questions of law and facts arise in all these four appeals, they were heard together and are being disposed of by this common order.

(2.) HEARD the learned Advocate for the appellants and learned DR for the respondent.

(3.) IN all these matters the cenvat credit in relation to the inputs utilized in the final goods having been disallowed, the appellants have been directed to pay 8% of the price of the exempted goods. In Excise Appeal No. 1809 of 2005, on adjudication of the show cause notice dated 31.05.2004 for the period May 2003 to March 2004, the appellants have been directed to pay the amount of Rs. 1,26,59,970/ - in addition to penalty of Rs. 1 lakh. In Excise Appeal No. 567 of 2007, on adjudication of the show cause notices dated 17.05.2005 and 24.02.2006 for the period February 2001 to March 2005, the appellants have been directed to pay sum of Rs. 2,07,68,019/ -. In Excise Appeal No. 2459 of 2007, on adjudication of show cause notice dated 6.10.2006 for the period September 2005 to March 2006, the appellants have been directed to pay sum of Rs. 1,26,38,651/ - besides imposition of the penalty amount of Rs. 25 lacs. In Excise Appeal No. 1734 of 2009, on adjudication of the show cause notice dated 6.12.2007 for the period from November 2006 to August 2007, the appellants have been directed to pay sum of Rs. 1,52,59,729/ - besides the penalty of Rs. 30 lacs.