TaxTMI 
TaxTMI 
2013 (11) TMI 1090
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....e Respondent: Shri V.P. Batra, DR ORDER Per D.N. Panda: We have heard the matter in great length. There are two allegations to which the present appeal relates. First allegation relates to clubbing of the clearances of Anil Sales Corporation with Jain & Company. Anil Sales Corporation was operating by its proprietor, Smt. Anita Jain, wife of Shri Pawan Kumar Jain while M/s. Jain & Company was o....
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....rima facie materials to agree with the adjudicating authority on above count when adjudication order is meticulously read. 3. On the other hand, ld. Counsel for appellant submits that clubbing is not sustainable because both the above concerns were different concerns and manned by two different persons carrying out their business activities. 4. At this stage, we noticed that similar goods was ma....
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....s, irrespective of the inputs resulting in manufacture in the hands of the seller, that does not debar the appellant to get the cenvat credit. 8. At this juncture, we notice that Panchnama dated 28.11.2009 brought out the proximate and intimate connection with the statement recorded from Shri Pawan Kumar Jain on 7.1.2010 and there are adequate corroborative materials on record sharing relevancy o....
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....ehalf of the appellant that the appellant has financial difficulties. 9. Taking into consideration financial difficulties expressed, we notice that Revenues interest shall be prejudiced if pre-deposit is not ordered. Also taking into account that Rs. 15 Lakhs already deposited has been appropriated in the adjudication order, the appellant is directed to make further deposit of Rs.85 Lakhs in 4 i....