LAWS(CE)-2009-4-93

NOBLE PLY Vs. COMMISSIONER OF CENTRAL EXCISE, CALICUT

Decided On April 21, 2009
Noble Ply Appellant
V/S
Commissioner of Central Excise, Calicut Respondents

JUDGEMENT

(1.) ALL these appeals have been filed against the Order -in -Original No. 14/2006 dated 12 -5 -2006 passed by the Commissioner of Central Excise and Customs, Calicut.

(2.) IN fact, 4 appeals are from the assessees and Revenue has also filed one appeal against the same impugned order.

(3.) FIRST , let us deal with the appeals of the assessees concerned, who have been affected by the impugned order. The details of all the appeals are given in the following tabular column. The Commissioner, in the impugned order, has held that the goods seized from (1) M/s. Neelkamal Laminates Hydrabad, and (2) M/s. Bhandari Doors and Plywood, Hydrabad are liable for confiscation. He had imposed redemption fine in respect of each of these items. He had also imposed penalties on these parties, the details of which are also given in the tabular column.