2011 (12) TMI 449

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....bsp;  M/s. Godrej Boyce & Mfg. Co. Ltd. 2.     M/s. Procter & Gamble Hygiene & Health Care Ltd. 3.     M/s. Procter & Gamble Distribution Co. Ltd. 4.     M/s. Godrej Soaps Ltd. 5.     Shri Adi B. Godrej 6.     Shri Sudhir Awasthi 7.     Shri Anil A. Rege 8.     Shri Vijay Kulkarni. 2. The ld. Sr. Advocate Shri M.I. Sethna appearing on behalf of the Revenue submitted that the show-cause-cum demand notice was issued by the Commissioner of Central Excise, Mumbai-II on 23-12-1997 for demanding duty from M/s. Godrej Soaps Ltd. and for imposing penalties on M/s. Godrej Boyce ....

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....al No. E/2913/99-Mum. is listed for hearing as per the order passed by the Hon'ble Supreme Court and the Revenue filed this Misc. application in this appeal impleading the above-mentioned respondents. 3. The contention is that as the common issue is involved in both the show cause notices and the persons now sought to be impleaded are parties to the show cause notice dated 23-12-1997 issued by the Commissioner of Central Excise, Bombay-II are liable for imposition of penalties. Therefore, these are necessary parties for the proceedings initiated by the show cause notice dated 27-3-1998 issued by the Central Excise, Indore-I also and hence they should be impleaded as respondents. 4. The ld. Counsel also submitted that the Hon....

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.... the Commissioner of Central Excise, Indore-I. Against the common adjudication order, the assessees filed appeals before the Tribunal and against the decision of the Tribunal the assessees approached the Hon'ble Supreme Court and the Supreme Court vide order dated 30-7-2008 remanded the matter to the adjudicating authority in respect of the show cause notice dated 23-12-1997 issued by the Commissioner of Central Excise, Mumbai-II. In respect of show cause notice dated 27-3-1998 issued by the Commissioner of Central Excise, Indore-I the matter is remanded to the Tribunal. In pursuance of the remand order passed by the Hon'ble Supreme Court, Appeal No. E/2913/99 which is in respect of show cause notice dated 27-3-1998 issued by the Commission....