9911796707
TMI Blog2009 (4) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... s common order. 2. By the impugned order, the demand for central excise duty amounting to Rs. 2,68,12,628/- has been confirmed, interest in terms of Section 11AB of the Central Excise Act and penalty of the equal amount ordered to be paid has also been imposed in terms of Section 11AC read with Rule 25 of the Central Excise Rules, 2002. Simultaneously, penalty is also imposed individually on the two Directors and a Manager to the tune of Rs. 2.60 lakhs, Rs. 2.50 lakhs and Rs. 2.30 lakhs respectively. 3. Learned Advocate for the appellants has argued the matter in relation to the waiver of pre-deposits on two grounds - Firstly, relating to failure on the part of the Department to comply with the principles of natural justice and secondly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dex to the show cause notice along with the list of documents placed before us discloses that the copies of the documents dated 9-2-2007 and 27-7-2007 were furnished to the appellants. 5. The contention of the appellant that the subject documents were not supplied to them is far from the truth. In fact, the allegations in that regard are contrary to the records and hence totally devoid of substance. 6. As regards the financial hardship of the appellants, our attention was drawn to the affidavit filed by the Directors in this Tribunal and it was sought to be contended that the appellants do not possess any cash deposit in the bank to pay the duty and penalty demanded under the impugned order. 7. The respondent has drawn our attention t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to which our attention was drawn informing the department about the entitlement of benefit of exemption under the said notification. The said letter nowhere discloses the fact that the appellant has more than one unit and another unit is situated at particular place. When the Notification is clear about the conditions which are required to be complied with in order to avail the benefit thereunder, the assessee cannot be allowed to claim the benefit under the said notification unless the condition is complied with and law in that regard is well settled. The intimation of claim about the entitlement of exemption under any particular notification would not amount to intimation of the fact that the assessee has more than one unit. Whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iding the liability which have been assessed under the impugned order. In the facts and circumstances of the case, we do not find prima facie case having been made out for exercise of our discretion under Section 35F to grant relief in relation to requirement of deposit of duty as well as in relation to the imposition of penalty pertaining to the appellant company. 12. As far as demand of penalty against the three directors are concerned, the impugned order however, does not deal in detail as to how each of the directors can be ordered to pay the amount of penalty ordered to be paid. Undoubtedly, the directors cannot be totally absolved of liability in the facts and circumstances of the case. Being so, at this stage, in our considered opi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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