SUMMERKING ELECTRICALS (P) LTD. Vs. CCE

JUDGEMENT

(1.) These are sixteen appeals -eight appeals filed by M/s. Summerking Electricals (Pvt). Ltd. and seven others and eighth appeals filed by Revenue against a common Order -in -Original No. 37/Comm/Meerut -I/2001 dated 1.8.2001 passed by the Commissioner Central Excise, by which the Commissioner has clubbed the clearances, confirmed demand of duty, imposed penalties and confiscated machinery etc. 2.1 Shri Naveen Mullick, learned Advocate, mentioned that the following six companies/firms which are independent of each others, manufacture electrical appliances and parts thereof: 1. Summerking Electricals (P) Ltd.,

(2.) Hindon Electricals Pvt. Ltd.,

(3.) Domestic Aids,