Per Justice K. Sreedharan :

These seven appeals arise out of common Order-in-Original No. 25/98 dated 29.4.98 imposing penalty of Rs. 5 lakhs on M/s. Rajdoot Paints Ltd., appellant in Appeal No. 2158/98-C. Appellant in Appeal No. 2159/98-C, M/s. Architect Paints Ltd. was directed to pay duty of Rs. 23,85,018/- and was also imposed penalty of Rs. 2,50,000/-. In the case of M/s. Spred Coatings (P) Ltd. appellant in Appeal No. 2160/98-C duty demanded was Rs. 43,53,521/- and penalty of Rs. 4,50,000/- M/s. Kanwar Paints, appellant in Appeal No. 2161/98-C was directed to pay Rs. 18,52,671/- by way of duty and Rs. 2 lakhs by way of penalty. Appellant in Appeal No. 2162/98-C, M/s. Ideal Coatings was found liable to pay Rs. 8,82,567/- by way of duty and Rs. 1 lakh as penalty. Against M/s. Harman Paints, appellant in Appeal No. 2163/98-C duty demanded was Rs. 17,84,744/- and penalty was Rs. 1,50,000/-. As against M/s. U.K. Paint Industries, appellant in Appeal No. 2164/98-C duty demanded was Rs. 4,70,671/- and penalty was Rs. 50,000/-.

2. Proceedings were initiated against the above mentioned seven appeals by issue of Show Cause Notice dt. 9.2.95. The period covered by the Show Cause Noti