TMI Blog2005 (3) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... hri A.K. Saxena, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. The assessee is a SSI unit who has obtained registration from the Central Excise authorities and were engaged in the manufacture of small radio sets till April 1990, since in March 1990 they got orders for producing cassette players DS 749 and later, in January 1990, got orders for producing 2-Band wireless ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he records of the appellants. 2. On 6-8-1991, a team of the Central Excise Officers visited the unit conducted inquiries especially regarding 21 Nos. of winding apparatus and clearance of 89,800 nos. of IFT Coils details about the availment of Modvat credit. They also drew a panchnama dated 14-8-1991. A Show Cause dated 5-2-1992 was thereafter issued. 2.2 The notice alleged during the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest was required to be made. (iii) Penalty of Rs. 5,00,000.00 was imposed on M/s. Pixie Industries Ltd. and M/s. Penguine Electricals Pvt. Ltd. under Rule 173Q(1) along interest of Rs. 50,000/- each on Shri R.N. Garodia and Arun Garodia under Rule 209A electrical transformers valued at Rs. 1,79,800/- and fine of Rs. 50,000/- was imposed. (iv) M/s. Pixie Industries Ltd. and M/s. Penguin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Such a order passed without considering the defence made cannot be up held. (c) The order-in-original appears to have been passed without examining the documents filed and the adjudicator has not given any reasons how the duty demands made by the appellants and the clearance documents filed by them about the coils made on job work in the premises of M/s. Pixie Industries Ltd. cannot be accep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after a finding arrived on the issues involved in this case. This appeal is therefore required to be allowed as remand to the Commissioner. (f) Since we have come to a finding that the matter requires de novo consideration we refrain from arriving at any findings on other grounds on merits as raised before us to demonstrate the manufacture of the said entities and also as regards time-bar a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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