(1.) THESE are seven appeals filed by M/s. Garware Synthetics Pvt. Ltd. and six others against a common impugned adjudication order dated 31 -7 -1991 passed by the Collector, Central Excise, Pune.
(2.) BRIEFLY stated the facts are that during the course of conducting the transit checks in MIDC, Satara on 3 -2 -1988 the Central Excise Officers of Satara intercepted one Rickshaw trailer loaded with 8 packages of Cast Nylon products manufactured by M/s. Nihal Cast Nylon Pvt. Ltd. (hereinafter referred to as NCNPL). However, the driver produced three delivery challans of M/s. Garware Synthetics Pvt. Ltd. (hereinafter referred to as GSPL). The goods were not accompanied with any Central Excise gate pass. This led to search of the factory and office premises of NCNPL, some fully manufactured and allegedly unaccounted goods and documents were seized and statements of Various persons were recorded under Section 14 of the Central Excise Act. After issuing show cause notice dated 14 -12 -1988 to 16 parties and affording personal hearing, the Collector passed the following order in the impugned adjudicating order:
(3.) SHRI N.C. Jain, learned Advocate, at the outset mentioned that the appeal filed by M/s. NCNPL has been dismissed by the Appellate Tribunal vide Final Order No. 24/95 -C, dated 19 -1 -1995 for non compliance with the conditions of the stay order and consequential non -compliance with the statutory requirements of pre -deposit. He also mentioned that Shri C.B. Garware had opted for Kar Vivad Samadhan Scheme, 1998 and Appeal No. E/1122/91 -C filed by him has been dismissed as withdrawn vide final order No. 204/99 -C, dated 26 -3 -1999. He, therefore, submitted that present seven appeals are in respect of M/s. GSPL and 6 Directors [mentioned at (d) to (i) above in paragraph 2].