SUNRISE STRUCTURALS AND ENGG. Vs. CCE

JUDGEMENT

(1.) M /s. Sunrise Structural and Engg. Ltd. E/3284/02 (herein after referred to as Sunrise) M/s. KEC International Ltd. E/3185/02 (herein after referred to as KEC) M/s. Ramson Alloys (P) Ltd. E/3269/02 (herein after referred to as RAP) M/s. Sanvijay Re -rolling and Engg. Works Ltd. E/3193/02 M/s. Prakash Ispat Udyog E/3187/02 M/s. Sanvijay Industries (P) Ltd. E/3186/02 Shri Sanjay Agrawal E/3188/02 (Director of M/s. Sanvijay Re -rolling and Engg. Works Ltd) Shri Puranlal Agrawal E/3189/02 (Managing Director of M/s. Sanvijay Re -rolling and Engg. Works Ltd.) Shri K. Ramkumar E/3190/02 (Vice President of M/s. KEC Ltd.) Shri Tushar Deshpande E/3191/02 (Manager of M/s. KEC Ltd.) M/s. Maharashtra Steel Rolling Mills E/3188/02 (herein after referred to as M/s. MSRM) Shri Janki Shah E/3183/02 (Director of M/s. Maharashtra Steel Rolling Mills)

(2.) PURSUANT to a information that M/s. KEC Ltd. and M/s. Sunrise Ltd. were availing 'unlawful' (SIC) deemed export benefits, and had indulged in availment/passing on of irregular MODVAT CREDIT were visited by the officers and enquiries launched which resulted in the notice. The impugned order consequent thereto has found:

(3.) AFTER hearing both sides and considering the submissions made, it is found: