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2021 (11) TMI 460 - AT - Central ExciseConfiscation of goods - imposition of penalty - CENVAT Credit - appellant had issued the invoice without actual supply of goods - HELD THAT:- Since, the show cause notice did not implead M/s. Mittal Corp Limited, seeking confiscation of goods as well as imposition of redemption fine, the adjudication order confirming such demand cannot be considerd as legal and proper. Therefore, the impugned order confirming confiscation of goods and imposition of redemption fine is set aside and the appeal to such extent is allowed in favour of the appellant M/s. Mittal Corp Limited. Imposition of penalty under Rule 15A ibid - HELD THAT:- The receipt of the impugned goods in the factory premises have not been accounted for in the statutory records as mandated in the Central Excise as well as Cenvat statutes. Thus, the appellant M/s. Mittal Corp Limited is exposed the penal consequences provided under Rule 15A ibid. The appeal filed by Mittal Corp Limited is partly allowed in setting aside the impugned order, insofar as it has upheld confiscation and imposition of redemption fine - the quantum of penalty imposed on the other appellants namely, M/s. Nakoda Ferromet and Heeralal Kanungo can be reduced in the interest of justice - Appeal allowed in part.
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