2017 (2) TMI 1044

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Harshal M Shah, Advocates For Respondent (s): Shri G. P. Thomas, Authorised Representative Per: Dr. D. M. Misra Heard both sides. 2. These two appeals are filed against OIA No. OIA-76-2008-AHD-I-CE-ID-COMMR-A- dated 18/06/2008 passed by the Commissioner (Appeals) of Central Excise-Ahmedabad. 3. Briefly stated the facts of the case are that the appellant's factory was visited by the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rsonal penalty on the partner of the appellant. On adjudication, the demand was confirmed and the amount already deposited adjusted against the said demand also penalty of equal amount was imposed on the appellant company and personal penalty of Rs. 3 Lakhs on the partner of the company. Aggrieved by the said order, the appellant filed appeals before the ld. Commissioner (Appeals), who rejected th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt had not disputed the denial of SSI exemption benefit by clubbing the clearance value of both the units either before the adjudicating authority or before the Ld. Commissioner(Appeals) and paid the duty ; they had challenged the denial of cum-duty-price benefit and imposition of penalty, therefore, the Ld. Commissioner (Appeals) has rightly not considered the aspect of clubbing of both the units....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the findings, the Ld. Commissioner (Appeals) has not dealt with the issue of clubbing of these two Units and restricted the findings to the applicability of cum-duty-price benefit and imposition of penalty. Ld. AR for the Revenue, vehemently opposed to the argument of the Ld. Advocate for the appellant in raising the issue of correctness of clubbing of both the units and pleaded that the appellant....