2014 (12) TMI 1223

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...., 12864/2013, E/629, 630, 1378, 1383, 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. Nai....

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....i. He relied upon the following case laws to argue 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. C....

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....1962 or the Central Excise Rules. 4. Shri J. Nair (AR) appearing on behalf of the 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 ....

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....y. 6. With respect to remaining appeals, we have gone through the records of the present 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 m....