2012 (8) TMI 657

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....Shri Manish Mohan, SDR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. -  Since all these applications arise in relation to a common order, these applications were heard together and are disposed of by this common order. 2. Shri Rajesh Vohra, partner of the appellant firm placed on record an application for adjournment on the ground that the appellant....

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.... the Addl. Commissioner of Central Excise, Thane-II and confirmed by the Commissioner (Appeals), Mumbai by his order dated 12-2-2010. In terms of the order against the appellants, the appellants are liable to pay the duty to the tune of Rs. 10,01,347/- alongwith interest and equal amount of penalty against the firm besides individual penalty against the partners. 4. The issue involved in the....

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....before the Tribunal sample of the product in question and it apparently disclose foam used for cushion seats in the vehicles. 6. The D.R. has drawn our attention to Chapter Note 1(a) of Chapter 94 which reads thus "pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63." Apparently, cushions which fall under Chapter 39 are excluded from Chapter 94. The sub-heading in rel....