2006 (6) TMI 345

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..... Shri Ganesh Havanur, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  The appellants are required to pre-deposit duty of Rs.71,54,483/- and penalty of Rs.1 lakh. The matter was heard at length on 15-5-2006 and an interim stay was granted with a direction to the Comissioner to file his report and comments on the submissions made. After granting one adjournme....

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.... as per Section 4 of CE Act. 2. We have heard both sides in the matter and we are not agreeable with the comments placed by the Commissioner today. The show cause notice clearly proceeded on the basis that the both the units are related persons. In the comments filed today, there is a clear contradiction inasmuch as in second para, it is stated that no such allegation has been made in the ....