2014 (12) TMI 1223

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....83, 2684, 2700/2005, E/12860, 12862, 12863, 13947/2013 [Application No. E/Stay/13739/2013 in Appeal No. E/13947/2013] - Final Order No. A/12146-12170/2014<br>Central Excise<br>MR. M.V. RAVINDRAN, MEMBER (JUDICIAL) AND MR. H.K. THAKUR, MEMBER (TECHNICAL) For the Petitioner : Shri S. Suriyanarayanan & Shri G.B. Yadav, Advocates For the Respondent : Shri J. Nair, A.R. ORDER PER : MR. H.K. THAKU....

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....rgue that case of his client may be remanded to the adjudicating authority:- (a) Shree Rama Packaging vs. UOI - [1992 (56) ELT 15 (Guj.)] (ii) Mohan Sales (India) vs. CC, Calcutta -[2000 (120) ELT 156 (Tribunal)] (iii) Chimanlal Chhotelal Desai vs. M.G. Abrol - [2000 (124) ELT 167 (Bom.)] (iv) BOC India Limited vs. CCE, Kolkata - [2003 (159) ELT 733 (Tri. Kolkata)] (v) Heavy Engineering ....

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....Revenue argued that facts of the appellants other than Shri Rajesh Hundia, are identical to the appeals already disposed of. That Shri Rajesh Hundia has actively participated in the fraud by facilitating in opening of Bank Accounts and clearing of payments for which a fixed percentage was received by him. Learned AR thus strongly defended the orders-in-original. 5. Heard both sides and perused th....

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....nt appeals and the order No. A/1491 to 1492/WZB/AHD/2012 dated 10.10.2012 passed by this Bench in the case of Shri T.S. Makkar vs. CCE, Surat. On a comparison of the facts of the present proceedings and the facts involved in the case before this bench while passing order 10.10.2012, we find that the same are more or less similar. It is thus held that as the appellant has not dealt with or transpor....