TMI Blog2012 (9) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... he amount of Rs. 15 lakhs deposited by the assessee-appellant would suffice the purpose of Section 35 of the Central Excise Act. However, in the absence of plea of financial hardships by other appellants, we are inclined to direct reasonable pre-deposits - Conditional pre deposit granted. - E/804, 807, 808/2012 - Stay Order Nos. 1586-1588/2012 and Misc. Order Nos. 694-696/2012 - Dated:- 12-9-2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it of Notification No. 214/86-C.E., dated 25-3-1986 before the adjudicating authority by claiming that they had undertaken job work for a beverage manufacturer who allegedly supplied the raw materials for the job work without availing CENVAT credit. The assessee manufactured cartons out of such raw materials and supplied the cartons to the beverage manufacturer but without payment of duty. The lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ob work challans issued by the beverage manufacturer but these would not go anywhere near satisfying the mandatory requirements of the Notification. It is curious to note that, even according to the assessee, the beverage manufacturer did not manufacture any excisable product. If that be so, we are at a loss to understand how that party would fit in the status of the principal manufacturer for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the assessee-appellant would suffice the purpose of Section 35 of the Central Excise Act. However, in the absence of plea of financial hardships by other appellants, we are inclined to direct reasonable pre-deposits. We direct them to pre-deposit Rs. 25,000/- (Rupees twenty five thousand only) each towards the respective penalties. These deposits shall be made within six weeks. Report compli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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