Per P.S. Bajaj:

This order will dispose of six appeals filed by the appellants against the common order in appeal of the Commissioner (Appeals) dated 27.7.2000 vide which he had affirmed the common order in original of the Additional Commissioner dated 18.2.99 who confirmed the duty demands and imposed penalties of various amounts as indicated in his order in original.

2. The facts leading to the filing of the present appeals may briefly be stated as under:

3. Appellant (1) to (5) were engaged in the manufacture of auto parts falling under Chapter 87 of the schedule to CETA. They were manufacturing the specified goods bearing brand name "SI" which belonged to appellant No. (1) and marketing the same through appellant No. (6). They were all availing SSI exemption under Notification No. 1 /93-CE dated 28.2.93. During the course of checking their factory premises by the officers of the Central Excise, it was found that the SSI Exemption to appellants No. (2) to (5) was hit by clause (4) of Notification No. 1/93-CE and the branded goods were wrongly cleared without payment of duty and as such were liable to be confiscated under Rule 173-Q of the Central Excise Rules. From the factory