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TMI Blog2000 (11) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents. [Order per : V.K. Agrawal, Member (T)]. These are five applications for waiver of pre-deposit of amount of duty of excise confirmed and penalty imposed as under : - A. Appeal Nos. E/1423, 1617, and 1431/2000-B Name Amount (i) M/s. Shakti Engineering Works Rs. 1 lakh - (Penalty) (ii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of expeller and its part was installed in the premises of M/s. Super Engg. Works, Applicant No. 3, and there was neither sufficient machinery nor proper power connection in the premises of other two applicants; that one Desh Raj, his four sons and their wives were partners in three firms operating from one premises and common office; that the manufacturing activities were jointly undertaken by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cturing facility, holding SSI Certificate and Registration under Registrar of Firms; that there is no flow back of funds among the Applicants; that the goods are cleared separately and directly by each to their own customers; that each of them had produced purchase invoices pertaining to the availability of sufficient machinery; that at the time of visit of the officers, the machines had been sent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose of granting exemption under Notification No. 16/97-CE is an arguable issue. All the Applicants have made pre-deposit of the amount of excise duty and penalty as per the Orders passed by the Commissioner (Appeals). We are of the view that no further pre-deposit is required to be made by any of the Applicants. We, therefore, waive the pre-deposit of remaining amount of duty of excise and penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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