2018 (5) TMI 288

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....HMEDABAD - TMI<br>CESTAT AHMEDABAD - AT (Judgement / Order / Decisions)<br>Dated:- 15-2-2018<br>E/1134 to1141/2011-DB, E/1149 to 1151/2011-DB, E/1185, 1186, 1235 & 1261/2011-DB - A/10337-10351/2018<br>Central Excise<br>Dr. D. M. Misra, Member (Judicial) Mr. Raju, Member (Technical) For Appellant (s):&nbsp; Shri P.D. Rachchh, Advocate For Respondent (s): Shri Sameer Chitkara, Authorised R....

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..... and proposal for recovery of the said duty with interest and penalty; personal penalties proposed against the co-noticees. On adjudication, the demand was confirmed with equal amount of penalty and interest and personal penalties imposed on various co-noticees under Rule 26 of the Central Excise Rules, 2002. Aggrieved by the said order, the appellants preferred appeals before the learned Commiss....

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....he same. It is his contention that from total demand of Rs. 42,03,981/-, at present they dispute the demand of Rs. 11,07,608/- which relates to alleged manufacture and clearances of open well pumps. Even though the goods i.e. open well pumps manufactured under their brand name, but the same were not manufactured by them as they got it manufactured form one M/s Flotech Engineering Ltd. It is his co....

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....course of personal hearing nor they had filed their detailed reply to the show-cause notice raising the issue of trading activity. In the present proceedings before us, the appellants are not contesting the duty amount of Rs. 28,66,231/-, interest and penalty calculated @ 25% of the said duty which have been paid by them. However, they vehemently argued that quantity of open well pumps, which were....