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of <h1>Appeals dismissed for defects; one dismissed on merits; future hearing scheduled; miscellaneous applications disposed.</h1> <h3>Commissioner of Central Excise, Delhi Versus M/s Pymen Cable India Ltd, M/s Ashok Cable Corporation, M/s Metro Electrical Pvt Ltd, Shri Sandeep Garg</h3> Commissioner of Central Excise, Delhi Versus M/s Pymen Cable India Ltd, M/s Ashok Cable Corporation, M/s Metro Electrical Pvt Ltd, Shri Sandeep Garg - ... Issues Involved:Appeal against M/s. Pymen Cables (India) Ltd., M/s. Ashok Cable Corporation, M/s. Metro Electrical Ltd., and Shri Sandeep Garg. Maintainability of appeals, discrepancies in appeal memos, imposition of penalties, and redemption fines.Analysis:1. The appeal was made by the Revenue against various entities based on an order partially allowing the appeal of M/s. Pymen Cables (India) and fully allowing the appeals of other respondents.2. The respondent's counsel raised objections regarding the maintainability of the appeals due to discrepancies in the appeal memos. Specifically, issues were raised concerning the amount of redemption fines and penalties mentioned in the appeal memos compared to the Review Orders.3. The respondent argued that the appeals against M/s. Pymen Cables and other individuals were defective and not maintainable due to discrepancies between the Review Orders and the appeal memos.4. The Revenue's representative contended that the Tribunal could correct the discrepancies pointed out by the respondents, implying that the appeals should not be dismissed based on these grounds.5. After hearing both parties, the Tribunal addressed the preliminary objections raised by the respondents regarding the Review Orders signed on different dates and dismissed the applications filed by the respondents.6. Upon reviewing the Review Orders, the Tribunal found discrepancies in the appeal memos regarding the amount of redemption fines and penalties proposed, leading to the dismissal of the appeals against M/s. Metro and M/s. Pymen as defective and not maintainable.7. The Tribunal also dismissed the appeal against Shri Sandeep Garg, the director of M/s. Metro, as no penalty was imposed on M/s. Metro, and previous Tribunal judgments found no sustainable allegations against them.8. The appeal against M/s. Ashok Cable Corporation was directed to be listed for a hearing on a specified date as proposed by the Committee of Commissioners, despite objections raised by the respondent's counsel.9. In conclusion, the Tribunal passed orders dismissing the appeals against M/s. Metro and M/s. Pymen as defective, dismissing the appeal against Shri Sandeep Garg on merits, and scheduling the appeal against M/s. Ashok Cable Corporation for a future hearing. All miscellaneous applications were disposed of accordingly.
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