DUJODWALA PRODUCTS LTD., PANKAJ DUJODWALA, DINESH KANORIA AND KAMAL KUMAR DUJODWALA Vs. COMMISSIONER OF CENTRAL EXCISE, RAIGAD

JUDGEMENT

(1.) COMMON issue is involved in these appeals therefore are being taken up together.

(2.) THE brief facts of the case are that M/s. Dujodwala Products Ltd. (hereinafter referred to as DPL) is engaged in the manufacture of turpentine oil and rosin. DPL claimed nil rate of duty in respect of the goods manufactured on the ground that the same are manufactured without the aid of power. Four show cause notices were issued to DPL demanding duty, interest and for imposition of penalty. The details of the show cause notices are as under: - <FRM>JUDGEMENT_99_LAWS(CE)12_20111.htm</FRM>

(3.) THE show cause notice mentioned at serial No.4 was adjudicated vide order dated 27.2.2005 by the Commissioner of Central Excise and the adjudicating authority confirmed the demand along with interest and also imposed penalties. Against this order, DPL and others filed appeals challenging the confirmation of demand and imposition of penalties.