9911796707
TMI Blog1997 (12) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : V.K. Ashtana, Member (T)]. To hear this appeal the appellants were required to pre-deposit the following amounts : (a) Duty - Rs. 21,96,651/- (b) Penalty under Section 11AC - Rs. 21,96,651/-. 2. Heard learned Advocate Shri Mohan Parasaran and Shri S. Kannan, learned JDR. 3. On a perusal of the records of this case including the order thereon on record, we find that the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n appeal itself. 5. Briefly, the matter under dispute is the clubbing of clearances of 4 units viz., M/s. N. Sundareswaran Tin Factory, Vijaya Mohan Metal Printers, Rathna Enterprises and SVL Enterprises and, therefore, denying them the benefit of SSI Exemption Notification No. 175/86 as amended from time to time. The period of dispute is 1-4-1994 to 31-4-1995. The learned Commissioner in the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise Rules, 1944 read with proviso to Section 11A(1) of Central Excise Act, 1944. I also impose a penalty of Rs. 21,96,651/- under Section 11AC. I confiscate the land, building, plant and machinery of M/s. N.S. Tin Factory and Vijaya Mohan Metal Printers, Kollam. However, I release the same on payment of redemption fine of Rs. 50,000/- (Rupees fifty thousand only) on Shri N. Sundares ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stances, we set aside the Order-in-Original impugned and remand the matter for de novo consideration to the learned Original Authority with the directions that the appellants may be heard again in the matter and a speaking order may be issued particularly specifying the name(s) of the unit(s) concerned who have to pay the amount of duty and penalty and redemption fine etc., if any, even though he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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