2017 (10) TMI 1329

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..... r. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Rajesh Chhibber Advocate & Ms. Stuti Saggi Advocate, for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar: The above stated four appeals are taken together for decision because these are arising out of common Order-in-Original No. 15/Commissioner/GZB/2007 .....

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..... sent appellants under the provisions of Rule 209-A of the Central Excise Rules, 1944. The said Show Cause Notice was adjudicated through Order-in-Original No. 29/Commissioner/M-I/1997 dated 25/11/1997, confirming the demand which was challenged before this Tribunal. This Tribunal through Final Order No. 48-49/2001 remanded the matter back to the file of Original Authority with direction to be comp .....

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..... , personal penalty of Rs. 5,00,000/- was imposed on Shri M. L. Agarwal under the same Rule 209-A of the Central Excise Rules, 1944. Being aggrieved by the said order above stated appellants preferred appeal before this Tribunal. 3. Heard the ld. Counsel for the appellants, who have taken use through Para 2.3, Para 8.5, Sub-Para (k) under Para 12.3, Para 13.9 & Para 16.02 of said Show Cause Notice .....

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..... ompany i.e. M/s Rathi Ispat Ltd. 5. Having considered the rival contentions and on perusal of the facts on record, we find that in Para 8 of the impugned Order-in-Original issues to be decided by the Adjudicating Authority have been framed. The issues framed are relating to under valuation of S.S. Billets, Mis-declaration of Stainless Steel as Other Alloy Steel, receipt of other Modvat inputs, in .....

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..... he S.S. Billets mis-declaration of S.S. Billets as Other Alloy Steel Billets and misrepresentation of the facts about receipt of Modvat inputs. We, therefore, find that 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. Therefore, in absence of any finding imposition of personal p .....

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