Rajes Kumar, J. - (1.) In the present writ petitions, petitioner has prayed for quashing the orders dated 24.12.1999 and 11.11.2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as "CEGAT').
(2.) Brief facts of the case are that the M/S India Casting Company. Balkeshwar Road. Agra was a partnership firm in which Sri V.K. Agarwal, A.K. Agarwal, G.K. Agarwal and Smt. Manju Rani Agarwal were the partners and engaged in the business of manufacturing of generating gets M/S Generators and Alternators India, D-2. Site-4 Sikandra, Agra was also manufacturer of generator sets and alternators. The officials of Directorate General of Ann Evasion (Central Excise), New Delhi searched the business premises of M/S India Casting Company, Balkeshwar Road, Agra. M/S Generators & Alternators India, D-2, Site-4, Sikandara, Agra, India House, Bye Pass Road, Agra, business premises of India Casting Company at Patna and business premises of M/S Wilson Diesel (P) Ltd, Patna. The search resulted in seizure of excisable goods (Alternators) 'valued at Rs. 43,500/- from the factory of MS Generators and Alternators India on the ground that no record was being maintained in the factory for the aforesaid goods. Some records were also seized. Show cause notice dated 25th September, 1989 was issued by the Collector, Central Excise, Kanpur to M/S India Casting Company, M/S Generators and Alternators India,, Wilson Diesel (Pvt) Ltd, Sri G.K. Agarwal. A.K. Agarwal, V.K. Agarwal. Smt. Manju Rani Agarwal and Smt. Archana Agarwal requiring them to show cause as to why Central Excise duty amunting to Rs. 5.71.615/- and Special Duty amounting to Rs. 9,549.75 p be not recovered from them under Rule 9 (2) of the Rules and a penalty be not imposed under Section 11-A of the Central Excise Act, 1944 Said parries were also required to state why the seized goods valued at Rs. 43,500/- be not confiscated under Rule 173-Q and 1226 of Central Excise Rules, 1944 and why penalty be not imposed under Rule 9 (2), 52-A, 173 - Q and 226 of Central Excise Rules, 1944. They were also required to show cause why the plant and machinery used in the manufacture/production and storage or the said excisable goods be not confiscated under Rule 173-Q(2) of the Central'Excise Rules, 1944. Sarvasri G.K. Agarwal, Ajai Agarwal, V.K. Agarwal, Smt. Manju Rani Agarwal, Smt. Archana Agarwal and M/S Wilson Diesel (P) Ltd, were also required to show cause why penalty be not imposed on them under Rule 173-Q and Rule 209-A of Central Excise Rules, 1944, Defence reply was submitted on behalf of all the parties.
(3.) Adjudicating authority on, consideration of the reply ordered as under. (1) Payment of duty of Rs. 5,14,269.93 p by M/S India Casting Company under Rule 9 (2) of Central Excise Rules. 1944 read with Section 11 -A of Central Excise Act, 1944. (2) Seized goods valued at Rs. 43.500/-was confiscated and the security of Rs. 10,000/-deposited at the time of provisional release of goods was confiscated. (3) A penalty of Rs. 2,00,000/- was imposed on M/S India Casting Company. (4) A penalty of Rs. 1,00,000/-. was imposed on M/S Generators & Alternators Ltd. under Rule 209-A of Central Excise Rules. (5) A penalty of Rs. 50,000/- was imposed on Wilson Diesel P. Ltd. under Rule 209-A of Central Excise Rules, 1944 and (6) A penalty of Rs. 50,000/- was imposed under Pule 209-A of Central Excise Rules, 1944 on Sarvasri G.K. Agarwal, A.K. Agarwal and Suit Manju Rani Agarwal Ddirectors/partners of M/S India Casting Company and Generators and Alternators Agra.;