2014 (4) TMI 43

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..... petitions are filed for the waiver of pre-deposit Central Excise duty of Rs. 5,49,749/-, interest thereof and equal amount of penalty imposed under Section 11AC of the Central Excise Act, 1944 on the appellant Company and personal penalty of Rs. 2 Lakhs imposed on Shri Rafiqbhai K. Memon. 2. The above said amounts have been confirmed by the adjudicating authority and upheld by the first appellat .....

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..... ssion that the appellant herein had cleared the consignments on proper documents to the job work done for M/s. S.B. Textiles. It is also his further submission that the lower authorities issued a show cause notice but it was not received by them in the factory premises and hence they were unable to file reply to the lower authorities. 5. Learned departmental representative on the other hand would .....

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..... s have recorded findings which indicate that M/s. S.B. Textile, though registered, did not file any return before the lower authorities or filed a nil return. It is also on record that it is admitted fact that S.B. Textile is fake and non-existent unit. If that be so, in my view, the job work which has been carried for him, needs to be substantiated, which has not been done in this appeal. Accordi .....

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