2014 (1) TMI 1013

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....ori, A.R. ORDER Per : Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of duty of Rs. 84,97,101/- and Rs. 6,12,62,317, interest and equivalent amount of penalty. 2. The above said amounts have been confirmed by the adjudicating authority on the ground that appellant M/s. United Phosphorus Limited's unit No. II has not discharged the Central Excise duty on ....

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....y liability of Rs. 6.12 Crores confirmed on Unit No.II is in respect of valuation of the goods cleared for captive consumption. It is his submission that all the legal arguments will be pleaded during the final disposal of the appeal, for the stay purposes, it is his submission that they have already deposited the entire amount of Rs. 6.12 Crores along with interest, which should be sufficient for....

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....oner (AR) at the outset submits that the appellant should have filed two appeals as Unit No. II and III are different entities in the eyes of Central Excise law. It is his submission that both the units are registered separately and are filing separate returns and hence there should have been two separate appeals and not a one common appeal. As regards the duty liability, he confirms that Unit No.....

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.... two show cause notices of the very same entity that is, United Phosphorus Limited having two units within his jurisdiction. We are convinced that one appeal will suffice as the provisions of Rule 6A permit for filing one appeal by the aggrieved person and in this case, United Phosphorus Limited is an aggrieved person. 8. As regards the demand of Rs. 6.12 Crores, since the appellant has already....