2004 (9) TMI 490

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..... DR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  For the purpose of hearing the appeal, the appellant is required to pre-deposit duty of Rs. 5,20,457/- and penalty of Rs 25,000/-. The matter relates to clubbing of clearances of two Public Limited Companies for the purpose of SSI exemption under Notification No. 1/93-C.E. dated 28-2-1993. The notification was amended .....

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..... eported in 2000 (118) E.L.T. A242 (S.C.). He submits that the clearance of independent units cannot be clubbed for the purpose of having the SSI exemption. He submits that appellants have got a strong prima facie case on merits and seeks for total waiver in the matter. Heard learned SDR who defended the matter and submitted that appellants may be put to terms. 2. On a careful consideration, .....

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