VIKAS BHUSHAN Vs. COMMISSIONER OF CENTRAL EXCISE, VAPI

JUDGEMENT

(1.) ALL the three appeals are being disposed off by a common order as they arise out of the same impugned orders, vide which penalty of Rs. 6 lakh imposed on Shri Vikas Bhushan, Director of M/s. Balbir Rolling Mills Limited and penalties of Rs. 5 lakhs, each on Shri Ratan Singh Bacchan Singh Tomar, Marketing Manager and Shri Sanjay Gaur, Manager of M/s. Balbir Rolling Mills Limited.

(2.) AFTER hearing both the sides duly represented by Shri K.I. Vyas, learned advocate and Shri J.S. Negi, learned SDR, I find that M/s. Balbir Rolling Mills Limited (not appellant before Tribunal) is engaged in the manufacture of MS Bars and Angels. The factory of said M/s. Balbir Rolling Mills Limited was put to search by the Preventive Staff on 8/9 -8 -2005. As a result, one spiral diary containing details of illicit clearances of their final products was recovered and certain shortages were also detected by the officers. Statement of various persons including appellants was recorded admitting clandestine removal of their final products.

(3.) ON the above basis, show cause notice dated 3 -8 -2007 was issued to M/s. Balbir Rolling Mills Limited as also to the present appellants, proposing confirmation of demand of duty of Rs. 37,04,571/ - and imposition of penalty upon M/s. Balbir Rolling Mills Limited. The notice also proposed imposition of penalty on the present appellants, in terms of the provisions of Rule 26 of the Central Excise Rules. The said show cause notice was adjudicated by the Additional Commissioner, confirming tine demand against M/s. Balbir Rolling Mills Limited and imposing penalties on the present appellants, as indicated above.