DINESH KUMAR SINGH, J. - (1.) The Respondent M/s. Lamicoat International Pvt. Ltd. (hereinafter referred to as 'M/s. LIPL') at the relevant time was engaged in production of following goods :- (a) Printed Laminated Plastic Film (b) Printed Laminated Plastic Film in pouch form (c) Metallized Polyester Film and (d) Flexible Polyethylene Film.
(2.) The controversy involved in these appeals is identical. Therefore, these appeals are being decided by a common judgment treating the Central Excise Appeal No. 38 of 2016, as the leading case.
(3.) Acting on specific information that M/s. LIPL was engaged in the evasion of Central excise duty by way of clandestine removal of excisable goods, the premises of M/s. LIPL were searched on 13/14-8-2004 and further on 16-2-2005 a show cause notice (hereinafter referred to as 'SCN') dated 30-11-2007 was issued to M/s. LIPL and its two Directors and Manager. The SCN was adjudicated by the Commissioner (Customs and Excise), Noida vide order dated 7-11-2008. The Commissioner (Customs and Excise), Noida framed the following issues for determination:- (i) Whether the amount of Rs. 8,45,11,283.00 charged and collected by M/s. LIPL as 'Central excise duty' from their buyers on the clearance of metallised polyster film and Laminated films (PLP in rolls) is demandable from them in terms of Section 11D of the Act along with due interest thereon under Section 11DD, ibid. (ii) Whether Cenvat Credit amounting to Rs. 15,68,167.00 involved in the metallised Polyester film cleared for export is demandable from M/s. LIPL in terms of Rule 12/14 of the Cenvat Credit Rules, 2002/2004 read with Section 11A(1), ibid, along with due interest thereon under Section 11AB ibid and whether M/s. LIPL is liable to pay penalty in this regard in terms of Section 11AC ibid. (iii) Whether Excise duty amounting to Rs. 75,80,380.00 involved on the Polyethylene film manufactured and consumed captively for processing of lamination without payment of duty, is demandable from M/s. LIPL in terms of Section 11A(1), ibid, along with due interest thereon under Section 11AB ibid and whether M/s. LIPL is liable to pay penalty in this regard in terms of Section 11AC ibid. (iv) Whether Cenvat credit amounting to Rs. 14,70,682.00 involved in the Laminated film cleared clandestinely without payment of Cenvat credit involved thereon is demandable from M/s. LIPL in terms of Rule 12/14 of the Cenvat Credit Rules, 2002/2004 read with Section 11A(1), ibid along with due interest thereon under Section 11AB ibid and whether M/s. LIPL is liable to pay penalty in this regard under Section 11AC ibid. (v) Whether Cenvat credit amounting to Rs. 3,90,734.00 involved in the processed goods viz. Laminates in rolls (PLP in rolls) and Metallized Polyster film cleared clandestinely is demandable from M/s. LIPL under Rule 14 of Cenvat Credit Rules, 2004 read with Section 11A(1), ibid along with due interest thereon under Section 11AB ibid and whether M/s. LIPL is liable to pay penalty in this regard in terms of Section 11AC ibid. (vi) Whether Penalty under Rule 13/15 of Cenvat Credit Rules, 2002/2004 and under Rule 25 of the Central Excise Rules, 2002 read with Section 11AC of the Central Excise Act, 1944 is imposable upon M/s. LIPL for contravention of various provisions of Central Excise Act/Rules and (vii) Whether penalty under Rule 13/15 of Cenvat Credit Rules, 2004 and Rule 26 of the Central Excise Rules, 2002 is imposable on Shri Lok Nath Prasad, the Director of M/s. LIPL, Shri Om Prakash Gupta, the Director of M/s. LIPL and Shri Dipankar Ghosh, Manager and Authorised signatory of M/s. LIPL, separately. ;