2001 (6) TMI 272

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....ionerate, Indore visited the premises of M/s. Gambhir Cold Storage Ltd., Hatod Distt., Indore and M/s. Shivshankar Patel MARFED Cold Storage Scheme No. 59, Nai Sabji Mandi, Tejpur, Gadbadi, Indore and on 6-7-1999 and 13-7-1999 respectively. The Central Excise officers found that refrigeration plants and cold storage plants in these premises were installed by the appellants by assembling the equipments manufactured by them. Consequently, a show cause notice (SCN) dated 23-12-1999 was issued to the appellants along with the aforesaid other two parties calling upon them to show cause why a duty amounting to Rs. 21,57,840/- should not be recovered from them under Rule 9(2) of the Central Excise Rules, 1944 read with the proviso to Section 11A(1....

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....d Shri Mewa Singh, SDR for the respondents. The second appellant viz., M/s. Gambhir Cold Storage Ltd. are not represented and there is a request for adjournment on their behalf. Since however, we are inclined to dispose of the stay petition of the main appellants, the stay petition filed by the second appellants is also taken up for disposal with the same. The ld. Advocate representing M/s. Wintech Taparia Ltd. on the very out set of his submission relies on the decision of the Tribunal vide Final Order No. 199-211/2001-A, dated 18-5-2001 [2001 (132) E.L.T. 86 (Tribunal)] passed in the case of M/s Virdi Brothers & Others v. C.C.E., Indore, a copy of which is also filed by him. It is submitted that the cited order is passed by the Tribunal i....