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2015 (7) TMI 66 - AT - Central ExciseWaiver of predeposit - Penalty u/s 11AC - SSI Exemption Notification No.08/2003-CE dated 01.03.2003 - Clubbing of clearances - Held that:- On the issue of clubbing of clearances of both these Units, prima facie, we do not find that sufficient reasons had been recorded by the ld. Commissioner in the impugned Order, except following the earlier decision pertaining to the period prior to the present demand notice. Thus, the allegation of clubbing of clearances needs to be examined in detail in the light of evidences produced by both sides, which would be possible only at the time of disposal of the Appeals. In these circumstances, the Applicants could able to make out a prima facie case for waiver of predeposit of the dues adjudged. Accordingly, predeposit of all dues adjudged against the Applicants, are waived and its recovery stayed, during the pendency of the Appeals. - Stay granted.
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