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of <h1>Appeal granted waiver due to delays, confusion over duty allocation, Tribunal emphasizes clarity for fair assessment process</h1> <h3>N. SUNDARESWARAN TIN FACTORY Versus COMMISSIONER OF C. EX., COCHIN</h3> N. SUNDARESWARAN TIN FACTORY Versus COMMISSIONER OF C. EX., COCHIN - 1999 (105) E.L.T. 330 (Tribunal) Issues:1. Pre-deposit requirement for appeal.2. Clubbing of clearances of multiple units.3. Denial of SSI Exemption Notification benefit.4. Confusion regarding duty payment allocation.5. Infirmity in the impugned order.Analysis:1. The appellants were required to pre-deposit duty and penalty amounts to hear the appeal. The matter faced delays due to the non-receipt of the Commissioner's report, leading to a waiver and stay of pre-deposit, allowing consideration of the main appeal.2. The dispute revolved around the clubbing of clearances of four units, resulting in the denial of the SSI Exemption Notification benefit. The Order-in-Original confirmed duty demand and penalty imposition based on this clubbing, affecting all four units.3. The Order-in-Original held that the production of all four units should be assumed as aided by power, confirming the duty demand and penalty imposition. However, the order lacked clarity on which unit was responsible for payment and the allocation of penalties, leading to an infirmity in the order.4. Due to the ambiguity in the impugned order regarding duty payment allocation and redemption fine for plant and machinery confiscation, the Tribunal set aside the order and remanded the matter for reevaluation. The Original Authority was directed to issue a new order specifying the units responsible for payment, ensuring a fair assessment process.5. The Tribunal's decision to remand the matter for de novo consideration aimed to rectify the deficiencies in the original order, emphasizing the importance of clarity in specifying duty payment obligations and penalties to ensure a just outcome for all parties involved.
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