CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH - COURT NO. 2 EXCISE Appeal No. 12679 of 2014-DB [Arising out of Order-in-Original No. SUR-EXCUS-001-COM-127-13-14 dated 20.03.2014 passed by Commissioner of Central Excise & Customs -SURAT-I]

Icilon Industries …. Appellant Plot No. 98-99, Anciliary Aparel Park, Village : Vanz, GIDC Estate, Sachin, SURAT, GUJARAT VERSUS Commissioner of Central Excise & Customs, Surat-1 .... Respondent New Building, Opp. Gandhi Baug, Chowk Bazar, Surat, Gujarat -395001 WITH (i) Excise Appeal No. 12680 of 2014 (Rajesh B Gandhi)

(ii) Excise Appeal No. 12071 of 2014 (Mlon Metallics Pvt. Limited)

(iii) Excise Appeal No. 12072 of 2014 (Ramchandra I. Jariwala)

(iv) Excise Appeal No. 13871 of 2014 (Vardhman Metallic Pvt. Limited)

(v) Excise Appeal No. 13872 of 2014 (Amit Adishwar Jain)

(vi) Excise Appeal No. 13873 of 2014 (Ravi Radheshyam Toshniwal)

(vii) Excise Appeal No. 11545 of 2014 (Sunrise Polypack Pvt. Limited)

(viii) Excise Appeal No. 11684 of 2015 (Devendra Agarwal)

(ix) Excise Appeal No. 11685 of 2015 (Prakash Subhash Roongta)

(x) Excise Appeal No. 12033 of 2016 / (E/Cross/10042/2017) (CCE&ST, Surat vs. Telstar Industries Pvt. Limited)

(xi) Excise Appeal No. 12034 of 2016 / (E/Cross/10040/2017) (CCE&ST, Surat vs. Shri Sumankumar Dilipkumar Jha)

(xii) Excise Appeal No. 12035 of 2016 / (E/Cross/10041/2017) (CCE&ST, Surat vs. Shri Vivekanand D Jha)

[Arising out of Order-in-Original No. SUR-EXCUS-001-COM-127-13-14 dated 20.03.2014, SUR-EXCUS-001-COM-089-13-14 dated 31.01.2014, No SUR-EXCUS-001-COM-045-14-15 dated 18.09.2014, SUR-EXCUS-002-COM-004-15-16 dated 14.08.2015, SUR-EXCUS-002- COM-004-15-16 dated 14.08.2015, SUR-EXCUS-002-COM-26-27-16-17 dated 23.08.2016 passed by Commissioner of Central Excise & Customs -SURAT-I]

APPEARANCE :

Shri Mukund Chouhan, Advocate for the Appellant Shri A R Kanani, Superintendent (AR), for the Respondent CORAM:

HON’BLE DR. AJAYA KRISHNA VISHVESHA, MEMBER (JUDICIAL) HON’BLE MR. SATENDRA VIKRAM SINGH, MEMBER (TECHNICAL)

DATE OF HEARING : 03.09.2025 DATE OF DECISION: 02.03.2026 FINAL ORDER NO. 10160-10172/2026 DR. AJAYA KRISHNA VISHVESHA :

Appeal No. E/12679/2014 (Icilon Industries vs. Commissioner of Central Excise) and Appeal No. E/12680/2014 (Rajesh G. Gandhi vs. Commissioner of Central Excise) have been preferred by the appellants against Order-in- Original No. 127/2013-14 dated 20.03.2014 passed by the learned Commissioner of Central Excise and Customs Surat-I through which he had confirmed the demand of Central Excise duty amounting to Rs. 3,19,86,352/- along with interest and also imposed penalty of Rs. 3,19,86,352/- against the appellant and a penalty of Rs. 50,000/- upon Shri Rajesh G Gandhi, Partner of the firm.

1.1 Appeal No. E/13871/2014-DB (Vardhman Metalic Pvt Ltd vs. Commissioner of Central Excise) and Appeal No. E/13872/2014-DB (Amit Adishwar Jain vs. Commissioner of Central Excise) and Appeal No. E/13873/2014-DB (Ravi Radheshyam Toshniwal vs. Commissioner of Central Excise Surat-I) have been preferred by the appellants against Order-in- Original No. 045/2014-15 dated 18.09.2014 passed by the learned Commissioner Central Excise and Customs Surat-I through which he had confirmed the demand amounting to Rs. 3,00,87,238/- upon the appellant and also imposed penalty of Rs. 50,000/- each on Shri Amit A Jain and Shri Ravi R. Toshniwal.

1.2 Appeal No. E/12071/2014 (Mlon Metallics Pvt Ltd vs. Commissioner of Central Excise Surat-I) and Appeal No. E/12072/2014-DB (Ramesh Chandra Jariwala vs. Commissioner of Central Excise Surat-I) have been preferred by the appellants against the impugned Order-in-Original No. 89/2013-14 dated 31.01.2014 through which the learned Commissioner had confirmed the demand amounting to Rs. 2,12,87,492/- along with interest upon the appellant company, imposed a penalty of Rs. 2,12,87,492/- upon them and also imposed a penalty of Rs. 4,00,000/- upon the Director of the Company, Shri Ramesh Chandra Ishwarbhai