(1.) THE appellant No. 1, i.e. M/s. Suresh Synthetics are a 100% EOU. They have been clearing goods manufactured in the EOU under the provisions of Para 9.10(b) of the EXIM Policy during the period July -August, 2000. They have appealed against the demand of duty of excise under Section 3 read with Section 11A(2) of the Central Excise Act, 1944 and a penalty imposed under Rule 209A of the Central Excise Rules, 1944. Appellant No. 2 is Director of appellant No. 1 on whom penalty under Rule 209A has been imposed, in the same common order passed by Commissioner of Central Excise, Surat. M/s. Honest Agency, appellant No. 3, is the purchaser of goods from appellant No. 1 on whom a penalty has been imposed under Rule 209A.
(2.) AFTER hearing the stay applications it transpires that final orders could be passed in these appeals and the matter disposed off, since the issue lies in a very small compass. After waiving pre -deposit and with the consent of both sides this order is being passed.
(3.) WE find : -