M/S. FEDERAL MOGUL GOETZE INDIA LTD., SHRI. M. SUBRAMANI, CHIEF MANAGER AND M/S. FEDERAL MOGUL TPR INDIA LTD. Vs. THE COMMISSIONER OF CENTRAL EXCISE BANGALORE

JUDGEMENT

(1.) 1. Appeal No. E/1086/2009 is by Federal Mogul Goetze (India) Ltd. against the order of the Commissioner No. 13/2009 dated 07.09.2009 challenging demand of Rs. 6,11,96,239/ - being inadmissible CENVAT credit availed on the common inputs and input services during the period March 2005 to June 2008 along with interest and imposition of equal amount as penalty. Appeal No. E/1087/2009 is by Shri M. Subramani against penalty of Rs. 2,00,000/ - by above order dated 07.09.2009.

(2.) THE relevant facts, in brief, are as follows:

(3.) 1. It was held that the job worker -appellant had wrongly paid service tax and consequently passed on inadmissible CENVAT credit amounting to Rs, 2,02,00,275/ - during the period April 2005 to June 2008 to the manufacturer -appellant and, accordingly, show -cause notice dated 09.01.2009 was issued to the manufacturer -appellant proposing recovery of the said amount and proposing imposition of penalties on Shri Subramani and others. In pursuance of the show -cause notice, the Commissioner vide impugned order dated 22.09.2009 confirmed the demand as proposed along with interest and imposed equal amount of penalty on the manufacturer -appellant. In addition, he imposed a penalty of Rs. 25,00,000/ - on Shri M. Subramani who is the other appellant. There is also a penalty of Rs. 25,00,000/ - on Shri Rajan Luthra whose appeal, if any, is not before us.