RIMJHIM ISPAT LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) ALL the appeals are being disposed of by a common order on the preliminary issue itself inasmuch as we note that the Commissioner has confirmed the duty against M/s. Rimjhim Ispat Ltd. and Juhi Alloys, jointly and severally. For the better reference, we reproduce the operative part of the impugned order: -

(2.) IN view of the above, we set aside the impugned orders and remand the matters for fresh decision and fixing the liability on each and every individual separately. We make it clear that no opinion is being expressed on the merits of the case. Stay petition as also appeals get disposed off in the above manner.

(3.) WE do not appreciate the above argument by the learned Jt. CDR inasmuch as the matter in the present appeals do not relate to the lifting of veil about which there could be no doubt. Here, it is a case of clandestine removal against two different manufacturing units. M/s. Rimjhim Ispat Ltd. was manufacturing ingots/billets which according to the Revenue was being clandestinely transferred to Juhi Alloys Ltd. who were manufacturing flats clandestinely and further clearing clandestinely to various flat and rod manufacturers. Based upon the evidence, it is for the Revenue to confirm the demands in respect of billets against M/s. Rimjhim Ispat Ltd. and in respect of flats against Juhi Alloys Ltd. The decisions relied upon by the learned Jt. CDR nowhere permits the Revenue to confirm the duty jointly and severally against two different legal entities, one manufacturing the ingots and the other manufacturing the flats.