JUDGMENT

S.N. Variava, J.-Civil Appeal Nos. 6260-6265 of 2000 are against a Judgment dated 7th March, 2000 passed by the High Court of Kerala. All the other Appeals are against a Judgment dated 14th November, 2000 passed by the High Court of Gujarat. In all these Appeals a common question arises. Therefore all these Appeals are being disposed of by this common Judgment.

2. Briefly stated the facts are as follows:

The Respondents in Civil Appeal Nos. 6260-6265 of 2000 and the Appellants in all the other Appeals are Directors/Officers of M/s Appollo Tyres Limited. M/s Appollo Tyres has a factory in Kerala and another in Gujarat. M/s Appollo Tyres Ltd. were clearing certain tyres on the basis that the tyres were for use on trailers. It was found that these tyres were then being fitted to Light Commercial Vehicles. The Commissioners of Central Excise at Kerala and in Gujarat issued show cause notices to the Company as to why excise duty and penalty be not levied. In the same Show Cause Notice the Directors/Officers were also called upon to show cause as to why penalty be not imposed on them. The Company and its Directors/Officers replied to the show cause notice. Thereafter the Commi