COOLWELL AUTOMOBILES ENGINEERS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Appellants filed this appeal against the Order -in -Appeal passed by the Commissioner (Appeals).

(2.) The brief facts of the case are that the appellants are engaged in the manufacture of motor vehicle parts. Two show cause notices were issued to the appellants on 17 -10 -95 and 13 -2 -96, Both show cause notices were adjudicated by the Adjudicating Authority and demand was dropped and penalty was imposed vide order dated 1 -3 -2000.

(3.) Appellants also received another Adjudication Order dated 29 -11 -99 whereby demand in respect of show cause notice dated 13 -2 -96 was confirmed. Appellants filed appeal against this Adjudication order which was dismissed by the Commissioner (Appeals) vide the impugned order.