TMI Blog2008 (7) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... pheld - E/1249-1252/2007-Mum - A/580-583/2008-WZB/C-III/(SMB), - Dated:- 29-7-2008 - Shri A.K. Srivastava, Member (T) Shri Madhur Baya, Advocate, for the Appellant. Shri U.H. Jadhav, JDR, for the Respondent. [Order]. - These appeals have been filed by the appellants against the Order-in-Appeal dated 22-3-2007 passed by the Commissioner of Central Excise Customs (Appeals), Goa. The Commissioner (Appeals) has upheld the Order-in-Original dated 30-11-2006 passed by the Joint Commissioner of Central Excise, Panaji, Goa. The Joint Commissioner, vide the Order dated 30-11-2006, has confirmed the demand of Central Excise duty of Rs. 27,492/- and Education Cess of Rs. 550/- for clandestine clearance of 12.245 MT. of MS ingots on 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther sister concerns are M/s. Kundil Rolling Mills Pvt. Ltd. (KRMPL) and M/s. Kundil Ispat Ltd. (KIL). Shri S.C. Baruah, Shri Vijay Kashyap and Mrs. Yvenne D'Souza were not only responsible for running the affairs of MMPL but were also simultaneously responsible for running the affairs of the sister concerns i.e. KRMPL and KIL. The duplicate copies of the invoices in the name of MMPL were issued by the same group of persons in KRMPL and KIL, who were to receive the invoices for MMPL for availment of credit. KRMPL and KIL, to whom the notices have been issued separately for their acts of commissions have gone to the Settlement Commission with acceptance of their liabilities in this regard. It is the contention of MMPL that so long as the pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceipt of the inputs is a serious offence. It becomes doubly serious, when the duty alleged to be shown as paid on the invoices issued by KRMPL and KIL, is, on investigations found to have not been paid and in spite of that the credit availed by MMPL. It is, therefore, established beyond doubt that the credit of Rs. 3,20,019/- has been availed by MMPL fraudulently. It has been rightly confirmed by the lower authorities below. I uphold the same. I also uphold the penalty of Rs. 3,48,061/- imposed on MMPL. The roles played by Shri S.C. Baruah, Shri Vijay Kashyap and Mrs. Yvenne D'Souza have been detailed in the show cause notice. Their involvement in the illegal activities has been clearly brought out and it has not been denied by them. Hence, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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