2015 (10) TMI 1199

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....e For The Respondent: None. Per: P.K. Das None appears on behalf of the Respondents. 2. The Respondents were engaged in the manufacture of Texurised Yarn amongst others. A Show Cause Notice dt.18.05.2001, was issued to the Respondent and Shri Zunedbhai Yakubbhai Motiwala, the Authorised Signatory of the Respondent, proposing demand of duty of Rs. 4,96,103.00 alongwith interest and pena....

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....s of Panchnama dt.22/23.04.1997. The relevant portion of the findings of the Commissioner (Appeals) are reproduced below: "8. After taking all facts into consideration in appeals filed by M/s Baba Fibres, M/s Baba Synthetics and M/s Dastagir Textiles, said to be part of Baba Group of Industries, I decided their appeals under OIA No.RS/196-201/SRT-II/06, dt.26.06.2006. The present Appellants wer....

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....ubmissions are identical to the appeals referred above, the same finding is applicable mutatis mutandis in the case of present appellants also. The earlier appeals of the group units were allowed. So, no other view can be taken by me in these appeals. I, therefore, allow these appeals also by setting aside the demand of duty, interest and penalty with consequential relief to the appellants." 4.....