M.M. Sundresh, J.

1. Challenge in the writ petition is the order passed by the respondent No.2 as confirmed by the respondent No.1 wherein Central Excise Duty penalty and confiscation have been ordered.

2. Heard Mr. C. Saravanan, learned counsel for the petitioner as well Mr. T.R. Senthilkumar, Senior Central Government Standing Counsel, learned counsel for the respondents.

3. The brief factors of the case are as follows:

The writ petitioner is a manufacturer of Coated Cotton Fabrics (rexin cloth) falling under Tariff Item No.19(111) of Central Excise Tariff. The Directors of the writ petitioner company are Shri. N.S. Anjaiah Shetty and his family members consisting of his sons and others.

They are also two partnership firms in the vary same premises by name M/s. Subramaniam and Company and M/s. Ramkumar Enterprises owned and controlled by the sons of Shri. N.S. Anjaiah Sherty. Similarly, M/s. Meenakshi Enterprises, Madurai and M/s. International Traders are Proprietors concerned in the name of Shri. N.A Venkatesh who is also a son of Shri. N.S. Anjaiah Shetty. It is to be noted that most of the directors of the petitioner company and the proprietors/partners of the firms r