COMMISSIONER CENTRAL EXISE Vs. SUZLON CERAMIC

JUDGEMENT

(1.) Present petitions are directed against the very same order of Settlement Commission dated 18.1.2011. Although both the petitioners have preferred these petitions for different reasons, the challenge is to the impugned order of the Settlement Commission and therefore the same are being decided by way of this common judgment.

(2.) Both these petitions arise in the following factual background:-

(3.) DGCEI gathered intelligence that at Morbi, over 200 manufacturers of ceramic tiles, including the present petitioner No.1 were engaged in large scale evasion of Central Excise Duty and other taxes by declaring only a part of actual Maximum Retail Price ("MRP" for short) and consequently, determining a lower assessable value after availing abatement of 45% on such lower MRP. Officers conducted coordinated search operations, which could not be completed on account of hostile atmosphere and attitude of the manufacturers and their employees qua the officers discharging duties so much so that the search parties had to be withdrawn after filing FIRs at the local police station.