EMMTEX SYNTHETICS LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) The above captioned four appeals have been directed by the appellants against the common order -in -original dated 23 -1 -2001 passed by the Commissioner (Adj.) vide which he had imposed penalties under Rule 209A of the Rules on the appellants as detailed therein.

(2.) The facts giving rise to these appeals may briefly be stated as under -

(3.) The learned Counsel has challenged the validity of the impugned order on the ground that it has been passed, on the basis of an inadmissible as well as insufficient evidence comprising of the statement of Shri B.M.