2016 (6) TMI 403

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....udication order dated 31.10.2005. 2. The issue involved in these cases relates to clubbing of clearance of 3 manufacturing units namely, Manish Dresses, Manish Garments & Manish Apparel. The Central Excise duty demand of Rs. 11,99,595/- alongwith interest and equal amount of penalty were confirmed against the appellants on the ground that M/s.Manish Dresses has mis-utilised the SSI benefit provided in Notification No.8/2001 (CE) dated 01.l03.2001, by not accounting for the clearance value of its other units M/s. Manish Garments and M/s.Manish Apparels in its books of accounts. 3. Shri Manish Saharan, ld. Advocate appearing for the appellant submits that the adjudication order has confirmed the duty demand on all the appellants jointly....

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....udicating authority vide the impugned order dated 31.10.2005 has concluded the following in support of confirmation of duty demand and for imposition of penalty. "i. The Central Excise duty amounting to Rs. 11,99,595/- (Rupees Eleven Lakh ninety nine thousand five hundred ninety five only) payable on clearances of finished goods is demanded form Noticee No.1, 2 & 3 jointly and severally under proviso to section 11A of Central Excise Act, 1944. As Noticee No.1 to 3 have already paid the duty, the same is adjusted against the demand. ii. Penalty of Rs. 11,99.595/- (Rupees Eleven Lakh Ninety Nine Thousand Five Hundred Ninety Vive only) is imposed on Noticee No. 1, 2 and 3 jointly and severally under Section 11AC of the Centgr....