Per P.S. Bajaj :

These two appeals have been filed by the appellants against the common order in original dated 20.2.2001 passed by the Commissioner confirming the duty demand as well as imposing penalty under Section 11-AC of the Central Excise Act and Rule 209-A of the Central Excise Rules, as detained therein, on them.

2. The facts out of which these appeals arise may briefly be stated as under:

3. On 29.11.95 one tempo No. DBL 6399 loaded with copper wire rods was intercepted by the officers of the Central Excise Anti-Evasion near Shahdara Flyover, Petrol Pump. On demand the driver of that tempo could not produce any bill, invoice, challan etc. He, however, disclosed that the goods in his tempo were loaded by the firm M/s. Laxmi Engineering Works (appellant no. 1) for delivery at Vishwas Nagar. The tempo and the driver both were taken to the premises of appellant no. 1 where Bhupinder Jain (appellant no. 2) Director of M/s. Dina Industries was present. The firm M/s. Laxmi Engg. Works (appellant no. 1) was owned by M/s. Dina Industries Pvt. Ltd. and this fact was revealed by Bhupinder Kumar Jain (appellant no. 2) himself. In follow-up action the search of the factory premises