ROY FRANCIS Vs. COMMISSIONER OF CENTRAL EXCISE, COCHIN

JUDGEMENT

(1.) A show cause notice dt. 22 -4 -1996 was issued to the appellants herein and other persons/firms, as it appeared that the appellant herein had manufactured and removed Cotton Sewing Thread and Polyester Sewing Thread falling under Chapters 52 and 55 of the CETA 1985, without obtaining Central Excise Registration; without payment of duty or observing any procedures for clearing their excisable goods; resulting in non -levy of Central Excise Duty amounting to Rs. 1,01,26,690/ - during the years 1993 -94, 1994 -95 and 1995 -96. Since they had manufactured and cleared the Sewing Thread under the Brand names of one M/s. K.C. Pappan and Sons, they were considered to be not eligible for benefit of Notification No. 1/93 with intent to evade duty extended time limit for recovery of duty under proviso to Section 11A(1) were invoked. The notice also proposed imposition of penalty on the firm and other notices under Rule 209A and confiscation of the seized goods, pants and machinery.

(2.) THE Commissioner after hearing passed the impugned order by concluding -

(3.) WE have heard the learned Advocate for Shri Roy Francis Proprietor of M/s. Roy International the appellant herein and the ld. SDR for Revenue considered the submissions and find -