2004 (1) TMI 461

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..... llant. Shri Uma Shankar, DR, for the Respondent. [Order per : K.D. Mankar, Member (T)]. These four appeals are directed against the common order passed by the Commissioner of Central Excise, Thane-I. The main appellant namely M/s. Heena Metals Pvt. Ltd. are registered as a 100% EOU in the jurisdiction of Thane-I Commissionerate. Vide the impugned order passed by the Commissioner of C .....

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..... d penalties on various persons who are the appellants herein above. 2. Though the present applications from the applicants are for seeking waiver of pre-deposit of the amounts of duty and penalty, the ld. Counsel appearing for the main appellants contested the correctness of the order on merit claiming that the adjudicating Commissioner had no jurisdiction to reopen the assessment made by the cu .....

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