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2017 (10) TMI 1329 - AT - Central ExcisePenalty u/r 209-A of the Central Excise Rules, 1944 - Undervaluation of inputs - irregular availment of CENVAT/MODVAT credit - case of appellant is that neither the Show Cause Notice nor the Adjudication Order has anyway established that the present appellants were responsible for any activity which lead to the allegations in the said Show Cause Notice against M/s Rathi Ispat Ltd. - Held that:- There is no issue framed by the Original Authority in respect of admissibility of the present appellants for imposition of personal penalty under said Rule 209-A of the Central Excise Rules, 1944 - there are also no finding given on the facts of omission or commission by the present appellants in the present Adjudication Order which made them liable for imposition of penalty - Without any findings, the Original Authority has jumped to the conclusion in Para 10 of the said impugned Order-in-Original 31/03/2007 that the present appellants have willingly schemed and indulged in the fraudulent act of under valuation of the S.S. Billets mis-declaration of S.S. Billets as Other Alloy Steel Billets and misrepresentation of the facts about receipt of Modvat inputs. There is absence of any finding by the Original Authority about the role played by the present appellants in respect of the allegations made against M/s Rathi Ispat Ltd. - In absence of any finding imposition of personal penalty on the present appellants is not sustainable - Appeal allowed - decided in favor of appellant.
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