2013 (10) TMI 614

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..... plicant are engaged in the manufacture of coal handling system for use in the thermal plant by TNEB for generation of electricity - applicants has already deposited 50% of the duty – pre-deposit of balance duty interest and penalty waived and its recovery stayed during pendency of the appeals – Stay granted.
Shri P.K. Das and Shri Mathew John, JJ. For the Appellant: Shri P.C. Anand, Consultant .....

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..... of clearance of the other units. 5. Ld. advocate submits that the other applicants manufactured the goods through job work and claimed SSI exemption which was denied and the value was clubbed in the applicants clearances. According to Revenue, the other applicants are dummy units and entire manufacturing activity was done in the applicants premises and therefore the demand of duty was correct. .....

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