2023 (10) TMI 522
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....f all the noticees including the present appellant vide Order-In-Original No. 15/MP/2009-2013 dated 21.01.2013 wherein the present appellants were imposed penalties of Rs. 50Lacs each under rule 26 of Central Excise Rules, 2002. Against the said Order-In-Original out of all the noticees only three noticees namely first Shri Siddhivinayak Silk Mills 2. Devang Rameshchandra Gandhi and 3. Rameshchandra Ishwarlal Gandhi filed appeal before CESTAT Ahmedabad. However, the present two appellants have not filed any appeal against Order-In-Original dated 21.01.2013. The Cestat Ahmedabad in respect of aforesaid three noticees set aside Order-In-Original dated 21.01.2013 and remanded the matter vide Order No. A/10506-10508/WZB/AHD/2013 dated 04.04.201....
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..... 3. None appeared on behalf of the Respondent. 4. We have carefully considered the submission made by Learned AR and perused the record. We find that against the first Order-In-Original dated 21.01.2013, the present appellants had not filed any appeal before CESTAT therefore, the order dated 21.01.2013 passed in respect of the present appellant's attained finality. Since the appeals were filed by other three noticees the order of the CESTAT dated 04.04.2013 was strictly in respect of those three appellants only. For the ease of reference, the finding of the CESTAT order is reproduced below:- "4. We find that a show cause notice dt.03.03.2006 was received by the appellant on 27.04.2006. We find from the records that the appellants vid....