1 cexa21.11gp.sxw ssm IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 21 OF 2011 M/s. Master Traders ...Appellant. Vs. The Commissioner of Central Excise and Customs ...Respondent. AND CENTRAL EXCISE APPEAL NO. 22 OF 2011 M/s. Akshar Trading Co. ...Appellant. Vs. The Commissioner of Central Excise and Customs ...Respondent. AND CENTRAL EXCISE APPEAL NO. 23 OF 2011 M/s. Memon Associates ...Appellant. Vs. The Commissioner of Central Excise and Customs ...Respondent. Mr. Prakash Shah i/by PDS Legal for the Appellant. Ms. Suchitra Kamble for the Respondent. CORAM :- DR. D.Y. CHANDRACHUD AND ANOOP V. MOHTA, JJ. DATE :- 26 JULY 2011. P.C. :- Counsel appearing for the Appellant and counsel appearing for 2 cexa21.11gp.sxw ssm the Respondent state that these Appeals shall be governed by the order passed today in the companion Appeal No. 20 of 2011. For the reasons indicated in the order of this Court while disposing of companion Appeal No.20 of 2011, the present Appeals shall stand disposed of in terms of the same order. 2 The orders passed by the Tribunal imposing penalties on the three Appellants is accordingly set aside and the proceedings shall stand restored to the file of the Tribunal for a fresh determination. All the rights and contentions are kept open. All the appeals are accordingly disposed of. There shall be no order as to costs. (ANOOP V. MOHTA, J.) (DR. D.Y. CHANDRACHUD, J.)