2002 (3) TMI 773

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....dal, JDR, for the Respondent. [Order]. - After dispensing with the condition of predeposit of personal penalty of Rs. 20,000/-, I take up the appeal itself with the consent of both the sides. 2. It is seen that the appellant is the Managing Director of one M/s PEC Eng. (P) Ltd. and M/s PEC Boilers (P) Ltd. The original adjudicating authority clubbed the clearances of both the units a....

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....efore the Commissioner (Appeals). He also objects to the observations made by the Commissioner in the impugned order which are to the effect that ....... "I do not find any irregularity on the part of the department to club the clearance value of both the concerns and so imposing penalty on the appellant under Rule 209A of the Central Excise Rules, 1944." He submits that the appeal of the two unit....