2010 (5) TMI 491

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..... M/s. Puri Investment Pvt. Ltd., M/s. Jayco Packaging Pvt. Ltd., M/s. Puri Packaging and M/s. Foresight Agencies Pvt. Ltd. are the units engaged in the manufacture of corrugated boxes chargeable to Central Excise Duty under sub-heading 4819.10 of the Central Excise Tariff. None of them had any Central Excise registration as each one of them was claiming to be fully exempt from duty under the SSI exemption Notification No. 8/03-C.E. On 30th August 2007, in course of preventive checks, the Jurisdictional Central Excise Officers noticed a tempo No. DL-1LE 2636 packed outside the factory gate of M/s. Puri Investment Pvt. Ltd. and on being asked for the invoice covering the goods, the tempo driver showed the invoice number 1529 dated 30th ....

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....p;While the main show cause notice dated 13th April 2009 is yet to be adjudicated, the show cause notice for confiscation of the seized goods and imposition of penalty was adjudicated vide order-in-original dated 17th January 2009 by which the seized goods alongwith the tempo were ordered to be confiscated with option to be redeemed on payment of redemption fine in lieu of confiscation of Rs. 24,000/-. Besides this, penalty of Rs. 4,000/- each was imposed on M/s. Puri Investment Pvt. Ltd., Shri Aman Puri - Director of M/s. Puri Investment Pvt. Ltd., M/s. Jayco Packaging Pvt. Ltd., Shri Pradeep Oberoi - Director of M/s. Jayco Packaging Pvt. Ltd. and M/s. Puri Packaging. On appeal to Commissioner (Appeals), Commissioner (Appeals) vide order-i....

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.... been adjudicated and thus the basic allegation against the appellants for which the penalty has been imposed are yet to be adjudicated, that the appellant during investigation and prior to the issue of show cause notice had paid an amount of Rs. 35,00,000/- towards their duty liability, and that in view of this, the requirement of pre-deposit of penalty may be waived for hearing of these appeals. 4.2 Shri R.K. Saini, the learned Departmental Representative pleaded that the appellant are involved in large scale duty evasion by splitting up their manufacturing activity into several units and wrongly availing the SSI exemption, that each of them have indulged in huge duty evasion and even if the main show cause notice was not adjudica....