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TMI Blog1993 (7) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... t weeks and to report compliance on 19-2-1992. The applicants have been denied the benefit of Notification 175/86 by clubbing of its clearances with that of another company namely M/s. Om Metals and Minerals Pvt. Ltd. The Tribunal dismissed the stay application with the observation that the question whether the production and clearances of both the units are required to be clubbed or whether they were two different units whose clearances are to be treated separately requires appreciation of evidence at length and all these aspects would be considered in detail at the time of hearing of the main appeal. The application for modification has been filed on the ground that the Tribunal ought to have taken into consideration the fact that the cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal. 4. In reply, the ld. DR, Shri M.S. Arora draws our attention to the stay order already passed and submits that all these aspects had already been considered by the Bench on the earlier occasion and in particular he refers to paragraph 7 of the order which sets out the contention of the Department regarding separate balance sheets and profit and loss accounts of both M/s. Om Structurals (I) Pvt. Ltd. and M/s. Om Metals and Mineral Pvt. Ltd. He cites that the decision of the Hon'ble Supreme Court in Mc Dowell's case 1985 (5) ECC 259 and in support of his argument regarding clubbing of clearances. He submits that no ground for modification has been made out and therefore, urges that the modification application be rejected. 5. We have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. 2224/91 in E/3345/91. 7. As we have already rejected the stay application and modification application in E/3345/91, for the same reasons, we reject this application and direct the applicants to deposit the entire duty amount within a period of eight weeks from the date of receipt of this order failing which the appeal shall be liable to be dismissed without further notice. Matter to come up for compliance on 17-3-1993. 8. [Assent per : S.K. Bhatnagar, Vice President]. - I find that in the miscellaneous matter, the appellants' application had been duly heard and their request for waiver of pre-deposit and stay of recovery had been rejected by the Tribunal's Order No. S/620/91-NRB. 9. The appellants subsequently moved rectificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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