VENKATESWARA TEXTILES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) AFTER examining the records and hearing both sides, we are of the view that the appeals should be disposed of at this stage. Accordingly, after dispensing with predeposit, we take up the appeals.

(2.) THE original authority, in adjudication of a show -cause notice issued to M/s Aravind Spinners (P) Ltd. and others, confirmed demand of duty of over Rs. 25 lakhs against the said company and imposed on them a penalty of equal amount. It also imposed penalties on Shri G. Thillai Kumar. Director of the company, as also on M/s Vijay Textiles and M/s Venkateswara Textiles, all under Rule 209A of the erstwhile Central Excise Rules, 1944. The decision of the Additional Commissioner was upheld by the Commissioner (Appeals). Four of the batch of appeals before us are by the above parties.

(3.) THE original authority, in adjudication of another show -cause notice issued to M/s Thirumalai Mills (partnership firm) and others, confirmed demand of duty of over Rs. 30 lakhs against the said partnership firm and imposed on them equal amount of penalty. It also imposed penalties under Rule 209A on Shri Thillai Kumar, qua partner of the above firm, as also on M/s Venkateswara Textiles and Shri K. Swaminathan, Proprietor of M/s Vijay Textiles. This decision of the authority was also upheld by the Commissioner (Appeals). The remaining four appeals are by the above parties, aggrieved by the appellate Commissioner's order.