CLASSIC MARBLES Vs. COMMISSIONER OF CENTRAL EXCISE, VAPI

JUDGEMENT

(1.) ALL these appeals raises a common issue and hence these are being disposed of by a common order.

(2.) APPEAL Nos. E/1328 -1331/2010 are directed against Order -in -Original No. 05 -07/MP/VAPI/2010, dated 30 -4 -2010 and Appeal No. E/70/2012 is directed against Order -in -Original No. 14 -15/DEM/VAPI/2010, dated 31 -5 -2011, wherein the adjudicating authority has confirmed a demands along with interest and imposed penalties.

(3.) THE relevant facts that arise for consideration are that the main appellant herein M/s. Classic Marbles during the period from 1 -3 -2006 to 31 -12 -2008 and from 1 -9 -2009 to 30 -9 -2010 was holding Central Excise Registration No. AADCC3249HXM002. Based upon the information that the main appellant was indulging in evasion of Central Excise duty on the clearances of marble slabs by resorting to mis -declaration of the products, Central Excise officers of Vapi Commissionerate visited the premises of unit and conducted search under punchnama. On completion of search, Panchnama and after recording various statements, the authorities came to a conclusion that :