2013 (11) TMI 1089

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.... JUDGEMENT Per: H.K. Thakur; The above mentioned stay applications have been filed for staying the recovery of duties confirmed and penalties imposed upon the appellants under Order-in-Original No.38 & 39/COMMISSIONER /2013, dt.20.03.2013, passed by Commissioner of Central Excise & Customs, Rajkot. This OIO was passed in relation to Show Cause Notice F.No.V.84(4)-3/MP/2011-2012, dt.21.06.20....

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.... 3. Shri K. Sivakumar, ld. A.R., on the other hand, reiterated the reasoning given by the adjudicating authority, especially Paragaraphs 4.4, 4.5 and 4.6 of the impugned OIO dt.20.03.2013. 4. After hearing both the sides for some time and perusal of the records, it is observed that detailed investigation has been done by the Revenue in bringing out the fact that all the units are controlled by ....