2004 (3) TMI 634

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....  Out of these six appeals, three are against Order-in-Appeal Nos. 196-198/2003, dated 14-8-2003 passed by the Commissioner of Customs and Central Excise (Appeals), Meerut-I and the remaining three are against Order-in-Appeal Nos. 202-204/2003, dated 18-8-2003 of the same Commissioner (Appeals). In the first set of three appeals, Appeal No. C/444/2003 is by M/s. Sejai International Ltd., who....

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..../447 is by M/s. Meerut Industries Ltd., who are also similarly aggrieved by the rejection of a drawback claim. The other two appellants in this set are the Managing Director and the Executive Director of the Company, both of whom are aggrieved by the penalties imposed on them. The DR has reiterated the above objection, and Shri Ashwani Kumar Jain has opposed it. 3. The main appeals are aga....