2009 (1) TMI 667

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....S. Rajput, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - None appeared for the appellant. The appellant has filed an appeal before Tribunal on 5-7-05. There was a stay order passed on 28-7-05 directing the appellant to make deposit of Rs. 10 lakhs (Rs. ten lakhs) as pre-deposit for hearing the appeal as against demand of Rs. 17,79,094/- (Rs. Seventeen lakhs seventy nine tho....

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....p;When the matter was called today, an application dt. 19-1-09 was apparent from record stating that the appellant is proposing to engage a Senior Advocate to defend its case for which the appellant prayed adjournment to some other convenient date. It appears that the appellant has abused the process of law and has gone on availing the benefit of stay order dt. 28-7-05. In the meantime, more than ....

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..... They were availing SSI exemption benefit as manufacturing unit as separate entities, which is not true. Therefore, all their clearances made by the Appellant called for clubbing since it had availed the SSI exemption unlawfully to the detriment of spirit of SSI benefit granted by respective Notification issued under Central Excise Act, 1944. For the abuse of SSI exemption notification, the appel....

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....ced by ld. Adjudicating Authority in Para 152 to 155. In Para 160 of the order of adjudication, the authority held that the appellant was making unaccounted production for which the same was liable to duty having been evaded. In Para 159, the authority found corroborative evidence in support of clandestine removal. 5. We have carefully gone through the allegations against the Appellant, it....