THIRD MEMBER ON REFERENCE : JUSTICE R.K. ABICHANDANI, PRESIDENT BHARATBHAI B. GALA Vs. COMMISSIONER OF C. EX., AHMEDABAD-I

JUDGEMENT

(1.) These appeals arise out of the Order -in -Original No. 61/Commr/2001, dated 2 -2 -2001 of Commissioner of Central Excise, Ahmedabad I. None appeared for the appellant and heard the ld. DR on behalf of the department. We have considered the submissions in the appeal petitions.

(2.) THE relevant facts and findings as per Commissioners order, in brief, are as follows :

(3.) IT was held that cold rolling process under taken by M/s. Gujarat Industries would amount to manufacture and that they have manufactured and cleared Cold Rolled SS Patta/Pattis clandestinely and accordingly duty of Rs. 12,20,563/ - was demanded and equal amount of penalty was imposed under Sec. 11AC. In addition interest was demanded and the land, building and machinery was confiscated with an option to redeem the same by payment of fine of Rs. 1,00,000/ -.