1997 (12) TMI 402

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..... Shri S. Kannan, JDR, for the Respondent. [Order per : V.K. Ashtana, Member (T)]. - To hear this appeal the appellants were required to pre-deposit the following amounts : (a) Duty - Rs. 21,96,651/- (b) Penalty under Section 11AC - Rs. 21,96,651/-. 2. Heard learned Advocate Shri Mohan Parasaran and Shri S. Kannan, learned JDR. 3. On a perusal of the record....

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....eed to grant waiver and stay of pre-deposit in the matter and consider the main appeal itself. 5. Briefly, the matter under dispute is the clubbing of clearances of 4 units viz., M/s. N. Sundareswaran Tin Factory, Vijaya Mohan Metal Printers, Rathna Enterprises and SVL Enterprises and, therefore, denying them the benefit of SSI Exemption Notification No. 175/86 as amended from time to time....

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.... accordingly I confirm the demand of duty of Rs. 21,96,651/- demanded in terms of Rule 9(2) of Central Excise Rules, 1944 read with proviso to Section 11A(1) of Central Excise Act, 1944. I also impose a penalty of Rs. 21,96,651/- under Section 11AC. I confiscate the land, building, plant and machinery of M/s. N.S. Tin Factory and Vijaya Mohan Metal Printers, Kollam. However, I release the same on ....