2014 (4) TMI 43

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.... Per: Mr. M.V. Ravindaran; These stay petitions are filed for the waiver of pre-deposit Central Excise duty of Rs. 5,49,749/-, interest thereof and equal amount of penalty imposed under Section 11AC of the Central Excise Act, 1944 on the appellant Company and personal penalty of Rs. 2 Lakhs imposed on Shri Rafiqbhai K. Memon. 2. The above said amounts have been confirmed by the adjudicating....

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....r before the lower authorities. It is his submission that the appellant herein had cleared the consignments on proper documents to the job work done for M/s. S.B. Textiles. It is also his further submission that the lower authorities issued a show cause notice but it was not received by them in the factory premises and hence they were unable to file reply to the lower authorities. 5. Learned de....

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.... S.B. Textiles, I find that both the lower authorities have recorded findings which indicate that M/s. S.B. Textile, though registered, did not file any return before the lower authorities or filed a nil return. It is also on record that it is admitted fact that S.B. Textile is fake and non-existent unit. If that be so, in my view, the job work which has been carried for him, needs to be substanti....