1998 (10) TMI 118

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..... . We have heard both sides. By the impugned order the adjudicating authority namely C.C.E. C. Ahmedabad, has confirmed the demand of duty of Rs. 24,63,971.23 against the appell- ants herein. He has also confiscated goods valued at about Rs. 2,60,219.70. However he has given an option to the appellants to redeem them on payment of a fine of Rs. 50,000/-. A penalty of Rs. 5 lakhs has also be .....

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..... s. Satellite Enterprise Sh. S.S. Dubey M/s. Eagle Enterprises Sh. Janardan C. Pandya M/s. Allied Packing Industries Sh. L.B. vyas M/s. Star Textile Industries Sh. Harishankar N. Dubey M/s. Amar Industries Sh. Hasmukh K. Pandya Constitution of the appellant firm is as below :- Name : Messrs Everest Asbestos Manufacturing C .....

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..... ave brought on records to establish that there is any relationship whatsoever between the appellant firm herein and the other five firms. These circumstances of recovery of records relating to the 5 proprietary firms from the residential and office room of Sh. N.J. Pandya only who is one of the partner of the appellant firm cannot establish, in our view, that the appellant firm controls the 5 prop .....

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