2002 (3) TMI 773

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..... pensing with the condition of predeposit of personal penalty of Rs. 20,000/-, I take up the appeal itself with the consent of both the sides. 2. It is seen that the appellant is the Managing Director of one M/s PEC Eng. (P) Ltd. and M/s PEC Boilers (P) Ltd. The original adjudicating authority clubbed the clearances of both the units and confirmed the demand of duty and also imposed personal pena .....

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..... s made by the Commissioner in the impugned order which are to the effect that ....... I do not find any irregularity on the part of the department to club the clearance value of both the concerns and so imposing penalty on the appellant under Rule 209A of the Central Excise Rules, 1944. He submits that the appeal of the two units was not before the Commissioner (Appeals) and as such it was uncal .....

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..... ppeals) there was no justification in observing against the merits of the two units case before Commissioner (Appeals) and given a finding on the same. In the circumstances, I set aside the impugned order and remand the matter to the Commissioner (Appeals) to take up the present appeal along with two main appeals which are reported to be pending before him. Appeal is thus allowed by way of remand .....

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