2007 (4) TMI 519

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.... Shri Anil Kumar, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The appellants are seeking waiver of pre-deposit of duty amount of Rs. 46,51,762/- and like sum of penalty, apart from penalty of Rs. 20,00,000/- on M/s. Sri Chakra Cements Ltd. There is a penalty of Rs. 5,00,000/- on Director, Shri N. Krishna Mohan.  Other six appellants have been imposed a penalty o....

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.... the Revenue has proceeded to deny the SSI exemption of job work units, show cause notice should have been issued to club the clearance of the units. Further the show cause notice did not propose the clubbing of clearance but raised the demands by denying the SSI exemption of other units without a basis. On this ground alone, the demand and penalty are required to be set aside. Even on merits, the....

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....e required to be clubbed with main unit. These SSI units were issued show cause notice under Rule 209A of Central Excise Rules, 1944 imposing penalty. There are large number of judgments in the assessee's favour. When the clubbing of clearance is being done, all the units should be issued show cause notice. There could not be clubbing of clearance without issue of show cause notice. In this case, ....