2006 (8) TMI 364

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..... REPRESENTED BY : Shri R. Nambirajan, Advocate, for the Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The applications for condonation of delay of three days in preferring the above appeals pre allowed, as we are satisfied with the explanation that the appeals could not be filed either on 4th or 5th July, 2006 due to torrential rains i .....

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..... d Rs. 2,66,193/- against N.D. Patel and imposed penalty of Rs. 1,00,000/- on Jyoti Plastic Works, which itself would show that the Commissioner was prima facie accepting that both Jai Plastics and N.D. Patel were existing units as duty demand cannot be confirmed against dummy unit. We also note that the Commissioner has extended the benefit of SSI exemption to Jai Plastics during the year 1991-92 .....

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