Commissioner Of Central Excise, New ... vs M/S Modi Alkalies & Chemicals Ltd. & Ors

The Supreme Court upheld the findings of the Central Excise and Gold (Control) Appellate Tribunal, confirming that M/s Modi Alkalies & Chemicals Ltd. (MACL) engaged in fraudulent practices to evade central excise duty by creating front companies. The Court emphasized that the inter-dependence among MACL and the front companies was evident, as they shared resources and management, violating provisions under the Central Excise Act, 1944 and the Central Excise Rules, 1945. The Court affirmed the liability of MACL for the excise duty amounting to Rs.20,58,732.65 as per Rule 9(2) of the Rules and Section 11 of the Act.