Page 244 - ELT_1_1st April 2020_Vol 372_Part

130 EXCISE LAW TIMES [ Vol. 372

Jindal Drugs Pvt. Ltd. v. Union of India — 2016 (340) E.L.T. 67 (P & H) — Relied on .................. [Para 13]
Modern Agency v. Commissioner — 2018-TIOL-1917-HC-KOL — Relied on ............................... [Para 13]
Pacific Granites Ltd. v. Commissioner — 2001 (128) E.L.T. 421 (Tribunal) — Referred .................. [Para 7]
Rama Shyama Papers Ltd. v. Commissioner — 2004 (168) E.L.T. 494 (Tribunal) — Relied on ... [Para 14]
Rhino Rubbers Pvt. Ltd. v. Collector — 1996 (85) E.L.T. 260 (Tribunal) — Relied on ................... [Para 14]
Shree Sidhbali Ispat Ltd. v. Commissioner — 2017 (357) E.L.T. 724 (Tribunal) — Relied on ....... [Para 14]
REPRESENTED BY : Shri H.C. Saini, DR, for the Appellant.
S/Shri A.K. Prasad and V.R. Sethi, Advocates, for
the Respondent.
[Order per : Bijay Kumar, Member (T]. - The present appeal is arising
out of the Order-in-Original No. ALW-EXCUS-O-I-O-COM-31-2015-16, dated 22-
2-2016 (for short, impugned order), passed by Learned Commissioner, Central
Excise & GST, Alwar, wherein duty demand of Rs. 1,52,30,303/- along with Cen-
vat credit of Rs. 79,87,489/- have confirmed along with the interest and penalty
under the provisions of Central Excise Act, 1944 (for short, Excise Act) and Cen-
vat Credit Rules, 2004 (for short, Credit Rules). The Revenue has also filed appeal
against the said order to the extent of dropping of the demand of Rs. 98,29,800/-
in respect of said two other Noticee M/s. Maa Beri Steel Company, Jodhpur (for
short, M/s. MBSC) by the Ld. Adjudicating Authority and also against setting
aside of the other portion of the order regarding dropping of penalty and also
considering the imposition of penalty on M/s. MBSC and Shri Sanjay Jain, their
proprietor of the appellant.
2. The brief facts of the case are that the main appellant (M/s. Synergy
Steels Ltd.) is engaged in the manufacture of hot rolled stainless steels
flats/billets etc. Billets are used entirely for captive consumption in the manufac-
ture of SS flats/billets etc. Shri Subhash Chander Kathuria (the other appellant in
this case) is the Managing Director of the main appellant company. M/s. Jai
Bhawani Concast Pvt. Ltd. (for short, JBCPL) is a consignment agent and dealer
of the appellant company located at New Delhi and Shri Raman Bhatia is a Direc-
tor thereof. M/s. MBSC is a dealer of the appellant company located in Jodhpur
and Shri Sanjay Garg is proprietor and Shri Mohan Ram is an employee of the
company. Shri K.K. Jain is Director of M/s. Mudit Impex (P) Ltd., Delhi, who is
also involved in the trading activities for M/s. JBCPL as middle man.
2.1 Acting on the intelligence about the evasion of Central Excise duty
by way of under-invoicing of the excisable goods sold through their consignment
agents M/s. JBCPL and M/s. MBSC by the main appellant, the officers of Direc-
tor General of Central Excise Intelligence (for short, DGCEI) searched the factory
premises of appellant on 15-11-2011 along with searches at residential premises
of Shri Subhash Chander Kathuria, MD of the appellant company along with 11
other offices and residential premises of dealers/consignment agent including
those of M/s. JBCPL and M/s. MBSC. A large number of incriminating docu-
ments were recovered at the time of search from the various places. The state-
ments of the MD of the appellant company, Shri Subhash Chander Kathuria, Shri
Raman Bhatia, Director of M/s. JBCPL and Shri Sanjay Garg and Shri Mohan
Ram of M/s. MBSC were recorded during the investigation. On the basis of in-
vestigation, the department came to the conclusion that following amount of du-
ty have been evaded by the main appellant in active connivance with their dealer
and consignment agent :-

EXCISE LAW TIMES  1st April 2020  292