JAY SHREE INDUSTRIES Vs. CCE, DIVISION MEERUT

JUDGEMENT

(1.) These three Central Excise Appeals under Section 35-G of the Central Excise Act, 1944 (the Act) arise out of orders passed by the Customs, Excise & Service Tax Appellate Tribunal dated 7.4.2008 by which the Tribunal has confirmed the Order-in-Original and the Appellate order, the demand and the penalty imposed and the confiscation of land, building, plant, machinery, to be released on payment of redemption fine.

(2.) We have heard Shri Praveen Kumar, learned counsel appearing for the appellants. Shri R.C. Shukla appears for the Commissioner of Central Excise.

(3.) Brief facts giving rise to these appeals are that M/s Jai Shree Industries (India) and M/s Jai Shree Steels established by late Sudarshan Kumar, now represented by his son Shri Ashwani Kumar are partnership firms. The units were registered under the Central Excise Act for manufacturing goods under Chapter 72 of the Central Excise Tariff Act, 1985. Shri Sudrshan Kumar died in the year 2000.