(1.) XXXX.
(2.) THESE are appeal Nos. E/185/2001 -A and E/221223/2001 -A filed by the four appellants against the common Order -in -Original No. 35/2000 dated 1.11.2000 passed by the Commissioner, Central Excise Commissionerate -I, Jaipur. Following duty/penalty has been imposed on each of the appellants:
(3.) WE have heard Shri Pankaj Mallick, learned CA on behalf of the appellants and Shri P.K. Jain, learned SDR on behalf of the respondent. We have also perused the records and the cases cited by the leaned CA and the learned SDR.