(1.) THE following appeals have been filed in respect of the Order -in -Original No. 9/2004, dated 12 -10 -2004 passed by the Commissioner of Central Excise, Bangalore.
(2.) THE brief facts of the case are as follows. M/s. P.J. Margo (P) Ltd. (PJM) are engaged in the manufacture of Econeem an excisable product. M/s. Margo Biocontrols Pvt. Ltd. (MBC) are engaged in the manufacture of Econeem, Delfium, Ecoderma, Ecohume, Ecohume -G and Pheramones, all excisable commodities. Revenue conducted certain investigations and proceeded against the appellants. Shri Pradeep Jaipuria is the Managing Director of M/s. P.J. Margo Pvt. Ltd. Shri Praveen Jaipuria is the Executive Director and Shri N.M.S. Babu, is authorized signatory of the same company. The main charges established by the adjudicating authority are the following.
(3.) SHRI V. Raghuraman, learned Advocate appeared for the appellants and Shri S. Reddy, JDR appeared for the Revenue. The learned Advocate urged the following points.