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TMI Blog2010 (5) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... 10/SM - 201-204/2010-SM(BR)(PB) - Dated:- 25-5-2010 - Shri Rakesh Kumar, JJ. REPRESENTED BY : Shri Atul Gupta, Advocate, for the Appellant. Shri R.K. Saini, JDR, for the Respondent. [Order]. This is an application for waiver from the requirement of pre-deposit of penalty of Rs. 4,000/- imposed on the appellants, which was upheld by the Commissioner (Appeals) vide order-in-appeal No. 268-272/MA/GGN/2009 dated 25th September 2009. 2. M/s. Puri Investment Pvt. Ltd., M/s. Jayco Packaging Pvt. Ltd., M/s. Puri Packaging and M/s. Foresight Agencies Pvt. Ltd. are the units engaged in the manufacture of corrugated boxes chargeable to Central Excise Duty under sub-heading 4819.10 of the Central Excise Tariff. None of them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uri Packaging, M/s. Jayco Packaging Pvt. Ltd. had cleared excisable goods without payment of duty and without having taken the Central Excise Registration while they were not eligible for SSI exemption, a separate show cause notice was issued for confiscation of the goods alongwith the tempo seized at the factory premises of M/s. Puri Investment Pvt. Ltd. on 30th August 2007 and also for imposition of penalty on them and their Directors. 2.2 While the main show cause notice dated 13th April 2009 is yet to be adjudicated, the show cause notice for confiscation of the seized goods and imposition of penalty was adjudicated vide order-in-original dated 17th January 2009 by which the seized goods alongwith the tempo were ordered to be confisca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13th April 2009 has been issued to M/s. Puri Investment Pvt. Ltd. and others on the issue of clubbing of clearances of M/s. Puri Investment Pvt. Ltd. with the clearances of M/s. Puri Packaging, M/s. Jayco Packaging Pvt. Ltd. and M/s. Foresight Agencies Pvt. Ltd. and also for demand of Central Excise Duty amounting to Rs. 1,63,34,875/- alongwith interest and imposition of penalty on them, that this show cause notice has still not been adjudicated and thus the basic allegation against the appellants for which the penalty has been imposed are yet to be adjudicated, that the appellant during investigation and prior to the issue of show cause notice had paid an amount of Rs. 35,00,000/- towards their duty liability, and that in view of this, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e show cause notice issued to the appellants for imposition of penalty has been adjudicated without waiting for the adjudication of the main show cause notice dated 13th April 2009. The adjudication of the show cause notice dated 25th February 2008 should have been done only after the adjudication of main show cause notice dated 13th April 2009, as only when the allegation against the appellant that the clearances should have been clubbed for determining their eligibility for SSI exemption is upheld, the allegation of clearance of excisable goods without payment of duty and without observing Central Excise formalities could be upheld. Moreover I also find that during investigation of this matter, the appellant have already paid an amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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