2002 (2) TMI 689

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....he Respondent. [Order]. -  The instant appeal has been filed against the decision of the Commissioner of Central Excise (Appeals) Mumbai-III made in Order-in-Appeal No. YPP/47/M-111/2001, dated 29-3-2001. 2. The Appellant is the manufacturer of Biscuits falling under Chapter sub-heading No. 1905.11 of Central Excise Tariff Act, 1985. The preventive staff of the department observ....

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....Rs. 20 lakhs on the Assessee and Rupees 10 lakhs on Shalimar Marketing Co. and Nathani, Director under Rule 173Q of Central Excise Rules, 1944. The appeal was filed before Commissioner (Appeals) by the said Nathani, and the appellate authority directed by his order dated 31-1-2001, pre-deposit 1 lakh within 15 days and report compliance of the same within 20 days from the receipt of his order. By ....

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....e given after taking note of judgment of the Supreme Court in the case of Union of India v. Jesus Sales Corporation, 1996 (83) E.L.T. 486 (S.C.). Two Member Bench of the Tribunal in the case of Entek IRD International Ltd. v. Commissioner of Central Excise, Mumbai, 2000 (115) E.L.T. 515 (T) have followed the above decision of the Gujarat High Court set aside the such type of order passed by the Co....