TMI Blog2021 (10) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Appeal No. 1 of 2020 by this Court and the entire proceedings being common, the judgment rendered therein will squarely apply in toto in respect of the instant Appeal. Appeal disposed off. - Central Ex. Ap. No. 3 of 2020 - - - Dated:- 23-9-2021 - Hon ble Mr. Justice Biswanath Somadder, Chief Justice and Hon ble Mr. Justice H. S. Thangkhiew, Judge Appearance: For the Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the material period, had a manufacturing unit at Anjar, Kutch, Gujarat, wherein they manufactured Excisable goods within the meaning of the Central Excise Act, 1944. The respondent, from time to time, had purchased machinery from several suppliers including one M/s. Ishaan Technologies Private Limited (respondent in Central Excise Appeal No. 1 of 2020). The respondent, in course of its busin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... investigation and imposition of penalties. Show-cause notices were also issued by the Additional Director General, DGCEI, Kolkata, to M/s. Ishaan Technologies. 3. On the basis of the show cause notices, including the show cause notice issued to M/s. Ishaan Technologies and other units of the respondent, the matters were then taken up in a common adjudication proceeding which resulted in a comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 014 (Ishaan Technologies Pvt. Ltd. Vs. CCE ST), E/76156-76160/2014 E/76174-76175/2014 (appeals by co-noticees), E/76094/2014 to E/76099/2014 (CCE ST, Shillong Vs. Manaksia Ltd.) and Appeal No. E/76155/2014 (Manaksia Ltd. Vs. CCE ST, Shillong)] The said appeals were disposed of by the Tribunal by the common impugned order dated 18th December, 2019 and while the appeals of M/s. Ishaan Technologi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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