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S.S.KANG, M.VEERAIYAN
M. M. Cylinders (P. ) Ltd. – Appellant
Versus
Commissioner of Central Excise, Tirupathi – Respondent
M. Veeraiyan, Technical Member - The eight (08) appeals listed in S. No. 1.1 to 1.8 arise out of common order of the Commissioner of Central Excise, Customs & Service Tax, Tirupathi Adjudication Order No. 9, 10 & 11/2008, dated 28-8-2008 by which Commissioner confirmed demand of duty along with interest against M/s. M.M. Cylinders (P) Ltd. and imposed penalties on M.M. Cylinders (P) Ltd. and others as detailed below :
| Sl. No. | Appeal No. | Party's name | Period | Duty | Penalty (Rs.) |
| 1.1 | 885/2008 | M.M. Cylinder (P) Ltd. | 27-8-01 to 12/2006 | 61,14,269 + Interest | 61,14,269 |
| 1.2 | 886/2008 | M. Ramanathan, Despatch In-charge, MM Cylinders (P) Ltd. | 25,000 | ||
| 1.3 | 887/2008 | M.P. Krishnamachari, G.M., MM Cylinders (P) Ltd. | 25,000 | ||
| 1.4 | 888/2008 | M. Muruganandam, MD, MM Cylinders | 6,00,000 | ||
| 1.5 | 889/2008 | R. Ravi Verma, Director, M.M. Cylinders (P) Ltd. | 1,00,000 | ||
| 1.6 | 890/2008 | K. Subramaniam, C.A. | 10,000 | ||
| 1.7 | 876/2008 | Sri Mehala Transport | 4,00,000 | ||
| 1.8 | 877/2008 | M. Muthuramalingam, Partner, Sri Mehala Transport | 50,000 |
2. The seven (07) appeals listed in S. No. 2.1 to 2.7 arise out of common order of the Commissioner of Central Excise, Customs & Service Tax, Tirupathi Adjudication Order No. 12, 13 & 14/2008, dated 28-8-2008 b
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