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2013 (12) TMI 1030 - AT - Central ExciseClubbing of clearances of all the units - Dummy units created to avail benefit of SSI - Waiver of Pre-deposit – Held that:- The Panchnama specifically talks about the existence of all the units and having independent machinery - If that be so, the Revenue authorities should have issued notices to other two units also to show cause as to their units be not considered as dummy units – COMMISSIONER OF CENTRAL EXCISE, JAIPUR Versus SETHIA FOODS [2002 (10) TMI 185 - CEGAT, COURT NO. IV, NEW DELHI] - the entire case needs to be gone into detail, which can be done only at the time of final disposal of appeals - the amount of Rs.20 lakhs deposited by the main appellant is enough security as pre-deposit till the disposal – stay granted.
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