9911796707
TMI Blog2012 (8) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... s filed by them, on merits. It may be noted that show cause notice was issued by the Excise Department against one M/s. Minda HUF Ltd. (for short "MHL"), the manufacturers of automobile locks on the ground that they had escaped the payment of excise duty. In the said show cause notice, these two appellants along with two others were co-noticee. Allegation in the show cause notice was that paper credit was issued by these appellants through their concern to enable MHL to enjoy that credit at the cost of Revenue and the Revenue was defrauded. The said MHL (main noticee) approached the Settlement Commission under Section 32(E) of the Central Excise Act and offered to deposit the entire excise duty of Rs. 2,20,00,975/-, which was demanded in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In these applications, aforesaid impugned order dated 13th September, 2010 had been passed. 2. While directing the appellants to make pre-deposit of 25%, Tribunal has given the following reasons : "3. Prima facie we are of the view that these appellants not being before Settlement Commission have no right to pray for similar treatment as that was given to M/s. Minda HUF Ltd. by Settlement Commission, we surprise how Revenue could not bring to the notice of the Settlement Commission about the fact that huge penalty was outcome of the adjudication against several notices while disposing the settlement application. When we find such a sad state of affairs, we are helpless to come to rescue of revenue to direct pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsider it proper to pass similar such order in this case also. Having appreciated prima facie case of revenue, we direct this appellants also to make pre-deposit of 25% (Twenty five percent) of the penalty amount levied on him within eight weeks from today and make compliance on 19th November, 2010, Subject to compliance, realization of the balance demand shall be stayed during pendency of the appeal." 3. It is clear from the above that the Tribunal has expressed its anguish on the conduct of the Revenue in not bringing to the notice of the Settlement Commission about the fact that huge penalty was outcome of the adjudication against several noticees. At the same time, the Tribunal has still directed the appellants to make pre-deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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