...., chargeable to central excise duty. M/s Marble Art, Sector 11, Noida, is a Group Company which is a 100% EOU engaged in manufacture of same items. While Shri VK Gupta is Manager (Finance) of M/s...Margra Industries Ltd. and M/s Marble Art Ltd., and that he knew very well that the instructions regarding adjustments of cash were not within the ambit of law, but he still acted as a via media for...Per Rakesh Kumar (for the Bench): The facts leading to filing of these appeals are in brief as under: 1.1 M/s Margra Industries Ltd. are engaged in manufacture of Marble Slabs, Tiles etc...