2017 (3) TMI 1592

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..... r recovery of duty of Rs. 19,89,353/- under section 11A of Central Excise Act, 1944, along with interest thereon, imposition of penalty of like amount under section 11AC of the Central Excise Act, 1944 and further imposition of penalty on the proprietor under rule 26 of the Central Excise Rules, 2002. The notice sought clubbing of clearances of M/s Die Tek Corporation and the respondent, M/s Wire .....

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..... d v. Commissioner of Central Excise, Pune [2004 (171) ELT 296 (SC)] has made it amply clear that exemption is not available in the absence of the prescribed. 4. Admittedly, their eligibility is centered on the limited ground of failure to comply with stipulated pre-requisite. On a perusal of the impugned order it is seen that there is a finding that the two units are independent and separately el .....

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