2013 (12) TMI 1030

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....ER Per: M.V. Ravindran: These Stay Petitions are filed for waiver of pre-deposit of duty of Rs.1,13,08,310/-, interest thereof, equal amount of penalty on the appellant company and also imposition of personal penalties of Rs.10 lakhs each on other two individual appellants. 2. The above said amount of duty liability is confirmed on M/s Mangla Brass Pvt. Ltd., on the ground that the main a....

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.... (Tri), Ramsay Pharma Pvt. Ltd. 2001 (127) ELT 789 (Tri-Del). It is his submission that in all these cases, the Bench has held that unless the dummy units are issued show cause notice, the impugned order is liable to be set aside. It is also his submission that for the purposes of stay, against the demand of Rs.1.13 crores, the main appellant has deposited an amount of Rs.20 lakhs, which has been ....

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.... of the records, we find that the issue involved in this case is regarding clubbing of clearances of all the 3 units and denying the benefit of SSI exemption to the main appellant herein. On perusal of the records, we find that when the Panchnama was drawn at the premises, the Panchnama specifically talks about the existence of all the 3 units and having independent machinery. If that be so, the R....