AST PAPER MILLS LTD., SHRI Vs. CCE

JUDGEMENT

(1.) HEARD both sides.

(2.) THE appellant filed these appeals against the adjudication order passed by the Commissioner of Central Excise whereby demand of Rs. 1,99,25,965/ - was confirmed on M/s AST Paper Mills and penalty of the equal amount was imposed on the firm and personal penalties were imposed on the appellant i.e. Shri Kulbir Singh and Sh. Bhupinder Singh.

(3.) THE demand was confirmed on the ground that two factories belonging to M/s AST Paper Mills and M/s B.K. Krafts Ltd. are actually one factory and, therefore, both are not entitled separately for the benefit of Notification No. 6/2000 -CE.