(1.) THESE ten appeals consist of two sets. One set comprising Appeal Nos. E -284/97 to 288/97 from M/s. TELCO and four of its employees, is against an Order No. 14/COMMR/97 dated 15 -7 -1997 vide which the duty of Rs. 27,40,67,190.06 has been confirmed against the manufacturer and a penalty of Rs. 25.00 crores has been imposed on M/s. TELCO. Apart from confirming the above demand and imposing the above penalty, respective penalties of Rs. 50,000.00 on Mr. S.M. Khorana, Sr. General Manager, Rs. 40,000.00 on Mr. R.S. Thakur, Dy. General Manager (Planning), Rs. 30,000.00 on Mr. C.G. Verghese, Divisional Manager (Finance) and Rs. 20,000.00 on Mr. P.K. Ray, Sr. Manager (Finance), have been imposed by the Commissioner, in terms of the provisions of Rule 209A of the Central Excise Rules, 1944.
(2.) THE second set consists of Appeal Nos. E -289/97 to 293/97 which are against another Order of the Commissioner being Order No. 15/COMMR/97 dated 17 -7 -1997 vide which the duty of Rs. 2,77,81,048.00 has been confirmed and a penalty of Rs. 2.00 crores has been imposed on M/s. TELCO under Rule 173Q of Central Excise Rules, 1944. Apart from this, penalties of Rs. 50,000.00, Rs. 40,000.00, 30,000.00 and 20,000.00 have been imposed on Mr. S.M. Khorana, Mr. R.S. Thakur, Mr. C.G. Verghese and Mr. P.K. Ray, respectively, by the Commissioner in terms of Rule 209A of the Central Excise Rules, 1944. All these appeals are being disposed of by a common Order as the facts leading to passing of the two impugned orders are same.
(3.) BRIEFLY stated the facts of the case are as under :