2006 (12) TMI 367

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....ri V. Seshagiri Rao, SDR, for the Respondent. [Order]. - The three captioned appeals accompanied by stay applications are filed against two orders passed by the Commissioner of Central Excise (Appeals), Madurai. After dispensing with pre-deposit, I take up the appeal itself with the consent of both sides. 2. In this case, admittedly, the appellants M/s. Reliance Plastics P. Ltd (RPL)....

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....PPL to the tune of Rs. 3,20,538/- and Rs. 2,31,422/- respectively. He upheld the penalties imposed to the extent of duty demands in respect of both the assessees. An amount of Rs. 10,000/- imposed on the third appellant Shri Murugan, an employee of M/s. RPL was also upheld. The interest demanded in the orders of the original authority was also affirmed in the impugned orders. Appeals seek to set a....

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....lar case the Tribunal had decided the appeal against the assessee and had ordered payment of duty in cash. He submitted a copy of the case law Ghaziabad Organics Ltd. v. CCE, Ghaziabad [2005 (179) E.L.T. 329 (Tri. - Del)]. He invited my attention to the observation of the Tribunal in that case that since the goods had been removed without payment of appropriate duty, penalty was imposable on the a....

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....behalf of the appellants, Id. Counsel submitted that the appellants would pay the duty demanded in cash and requested that they may be allowed to take equivalent amounts in their Cenvat accounts. 5. Having carefully considered the submissions made by both sides and the case records, I find that the assessees had removed the goods without payment of duty to the extent of Rs. 3,20,538/- in t....