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TMI Blog2006 (2) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... the same. Their clearance had been clubbed for the purpose of demanding duty. In such a situation, the Revenue is required to identify one concern required to discharge duty. However in the operative portion of the order, the Commissioner has noted that on such clubbing of the demands, the demands have to be bifurcated on each unit and confirmed in the following manner :- (i) Rs. 56,64,067/- made on M/s. Kerala Footwear Products, Kozhikode under proviso to Section 11A (1) of the Central Excise Act, 1944. (ii) Rs. 26,51,395/- made on M/s. Premier Footwear Products, Kozhikode under proviso to Section 11A(1) of the Act. (iii) Rs. 39,31,169/- made on M/s. Kerala Rubber Products, Kozhikode under proviso to Section 11A (1) of the Act. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Collectorate for one of the products. The total demand was more than one crore and the Chennai Bench has directed the appellants to pre-deposit on the very issue to an extent of Rs. 20 lakhs. It is submitted that the appellants are small time manufacturers and do not have financial capability to pre-deposit the amounts. He files details of financial transactions, profit and loss accounts supported by the Chartered Accountant s certificate. It is their submission that they have strong prima facie case on merit and time bar and they claim total waiver of pre-deposit. They raised preliminary objection is that, prima facie, the order is unsustainable. The demands cannot be confirmed on three units and the demands are required to be made on Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has to be made against Shri Joy Varghese who has been associated with these concerns as Managing Director, Managing Partner and Properitor. He contends that the Commissioner has rightly proceeded to classify the products under various headings and that in terms of the valuation arrived at, the appellants are not eligible for SSI exemption. The Commissioner has examined the aspect pertaining to time bar and found that the appellants had suppressed the facts and it is only through the detailed examination, the modus operandi adopted by the appellants has come to the light. He submits that the appellants are required to be put to terms in order to safeguard the Revenue s interest. 7. On a careful consideration of the submissions made by bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notice of the Bench about the appellants having already been put to terms to deposit Rs. 20 lakhs as against the total demands of Rs. 18 Crores in similar appeals before CESTAT, Chennai Bench. They are already faced with severe financial hardship and are unable to comply with the Stay Order passed by the Tribunal s Chennai Bench. They have produced the Chartered Accountant s certificate supported by the affidavit pleading for severe financial hardship. Taking into consideration of the overall facts and circumstances of the case including preliminary objection pertaining to confirmation of demands, we are of the view the appellants should be granted waiver from pre-deposit, subject to the appellant, Shri Joy Varghese be directed to pre-d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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