FINAL ORDER NO’S. 58092-58097/2024

JUSTICE DILIP GUPTA:

Excise Appeal No. 50983 of 2021 has been filed by Kanoria Energy & Infrastructure Ltd. (the appellant) (formerly known as M/s. A. Infrastructure Ltd.) to assail the order dated 31.03.2021 passed by the Commissioner in so far as it is against the appellant.

2. The operative part of the order dated 31.03.2021 is reproduced below:

“69. In view of the above discussion I pass the following order:

ORDER

(i) I disallow the benefit of exemption notification No. 06/2002-CE dated 01.03.2002 as amended in respect of the clearances of excisable goods during the period December, 2003 to March, 2006.

(ii) I confirm the demand of Central Excise duty amounting to Rs. 11,02,12,141/- (Rupees eleven crores two lakhs twelve thousand one hundred and forty one only) not paid by the assessee for the clearance of excisable goods in the guise of exempted goods during the period December, 2003 to March, 2006 in terms of the provision to Sub-section (1) of section 11A of the Central Excise Act, 1944 .

(iii) I impose penalty of Rs. 11,02,12,141/- (Rupees eleven crores two lakhs twelve thousand one hundred and forty one only) on the assessee under Section 11AC o