S.P. BADIANI Vs. CCE

JUDGEMENT

(1.) ALL these applications have been filed for seeking waiver of pre -deposit of duty levied under Additional Duties of Excise (Goods of Special Importance) Act, 1957 and penalty levied on all the appellants. The order also inflicts a fine of Rs. 15 lakhs. The order also imposes confiscation of land, building, plant and machinery for violation of the Act of 1957.

(2.) WHEN the matter came up for hearing, as the question raised in these appeals are falling in narrow compass and based on decided issues of the earlier order of the Tribunal, therefore all the appeals were taken up for hearing waiving pre -deposit with the consent of both parties.

(3.) THE appellant Sadhana Textile Mills is engaged in the manufacture of processing of textile fabrics falling under Chapters 52,54 and 55 of the Schedule to the Central Excise Tariff Act, 1985. The charge against the appellant in the show cause notice is that he has mis -declared the actual composition of fabrics, the actual value of processed fabrics, the actual processes carried out on the fabrics and further allegation of evasion of additional duty of central excise amounting to Rs. 70,61,754.30. The show cause notice also alleges violations of Rules 173B, 173C, 173F, 173G(1) read with Rule 9(1), Rule 173G(2) read with Rule 52A, 53 173G(4), Rule 226, 54 read with 173G(3) of Central Excise Rules with intention to evade payment of central excise duty. The other appellants were also charged with violation of Rule 209A of the Central Excise Rules and penalties have been levied.