2003 (11) TMI 252

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....r : Jyoti Balasundaram, Member (J)]. - The Commissioner of Central Excise, Mumbai has confirmed a duty demand of Rs. 2,39,14,315/- against M/s. Modi Stone Ltd. on the ground that they cleared LCV Tyres & Jeep Tyres in the guise of tyres for tractors and trailers during the period Nov. 1993 to June 1996 and penalty of amount equal to duty has been imposed upon the assessee in addition to penalties ....

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....n the allegations in the show cause notice in the present case and that in the show cause notice issued to M/s. Balkrishna Industries and therefore, directed the appellants to place before us, copy of the show cause notice and adjudication order in the case of M/s. Balkrishna Industries. We have compared the two notices and find that there are no differences between the two. Therefore, the finding....