THIRD MEMBER ON REFERENCE : SHRI J.H. JOGLEKAR, MEMBER (T) JANTA RUBBER DISTRIBUTORS Vs. COMMISSIONER OF C. EX., CALCUTTA-I

JUDGEMENT

(1.) SERIAL Nos. 2 & 4 i.e. Appeal Nos. E -272/92 and E -4060/92 in the cases of M/s. Janta Rubber Distributors and M/s Jayco Industries, respectively, arise out of a common impugned Order dated 31 -3 -1992 in terms of which, a penalty of Rs. 1,000.00 and that of a sum of Rs. 5,000.00, were imposed on M/s. Janta Rubber Distributors and M/s Jayco Industries, respectively.

(2.) SERIAL Nos. 1 and 3 i.e. Appeal Nos. E -262/92 and E -3455/92 in the cases of M/s. Janta Rubber Distributors and M/s. Fairdeal Enterprises, respectively, arise out of another common impugned Order dated 31 -3 -1992, confirming a penalty of Rs. 750.00 and that of Rs. 5,000.00 in respect of M/s. Janta Rubber Distributors and M/s. Fairdeal Enterprises, respectively. A duty of Rs. 37,146.13 was also demanded from M/s. Fairdeal Enterprises in terms of the said Order dated 31 -3 -1992.

(3.) AS the issue involved in all the four appeals is common, the same are being disposed of by this common Order.