Per Archana Wadhwa :

All the appeals are being disposed of by a common Order as they arise out of the same impugned Order of the Commissioner of Central Excise, Jamshedpur. Vide the impugned Order, the adjudicating authority has confirmed the demand of duty of Rs. 9,24,818.54 against the appellants, M/s. Gillooram Gaurishankar and has also imposed a personal penalty of Rs. 9.25 lakh upon the appellants. Apart from the above, penalties of Rs. 5.00 lakh, Rs. 10.00 lakh, Rs. 2.00 lakh and Rs. 2.00 lakh have been imposed upon Shri G.P. Dalmia, Director, Shri Sanjay Dalmia, Director, Shri Sunil Dalmia, Director and Shri K.K. Jha, Manager respectively, under the provisions of Rule 209A of the Central Excise Rules, 1944.

2. Briefly stated the facts of the case are as under :-

2.1. The appellants are engaged in the manufacture of Aluminium Conductors (A.A.C.) and Aluminium Conductor Steel Reinforced (A.C.S.R.) and single wires in their factory. The appellants purchased the Aluminium Wire Rods from different manufacturers for the purposes of manufacture of their final product. They also imported Aluminium Ingots under D.E.E.C. Scheme, against the exports made by them. A part of the Alumin