2003 (9) TMI 475

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..... Anand, Advocate, for the Appellant. Shri A.S. Bedi, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  The present appeals have been directed against a common order-in-appeal dated 31-1-2003 vide which the Commissioner (Appeals), has upheld the Order-in-Original of the adjudicating authority who confirmed the duty and penalty as detailed therein, on the appellants, f....

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....ntral Excise Tariff Act, 1985. Show-Cause-Notice was also issued by the Department on this very ground to the appellants while raising duty demand and proposing penalty. 4. We have heard both sides. We find from record that the goods being manufactured by the appellants are quite different and classifiable under different Tariff Headings, than the goods being manufactured by the firm M/s. ....