TMI Blog2006 (12) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... The three captioned appeals accompanied by stay applications are filed against two orders passed by the Commissioner of Central Excise (Appeals), Madurai. After dispensing with pre-deposit, I take up the appeal itself with the consent of both sides. 2. In this case, admittedly, the appellants M/s. Reliance Plastics P. Ltd (RPL) and M/s. Plasweave Pvt. Ltd. (PPL), Tenkasi had removed HDPE/PP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He upheld the penalties imposed to the extent of duty demands in respect of both the assessees. An amount of Rs. 10,000/- imposed on the third appellant Shri Murugan, an employee of M/s. RPL was also upheld. The interest demanded in the orders of the original authority was also affirmed in the impugned orders. Appeals seek to set aside the impugned orders. 3. The Id. Counsel for the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered payment of duty in cash. He submitted a copy of the case law Ghaziabad Organics Ltd. v. CCE, Ghaziabad [2005 (179) E.L.T. 329 (Tri. - Del)]. He invited my attention to the observation of the Tribunal in that case that since the goods had been removed without payment of appropriate duty, penalty was imposable on the assessee. Ld. SDR also submitted that as per the ratio of Jay Yuhshin Ltd. v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty demanded in cash and requested that they may be allowed to take equivalent amounts in their Cenvat accounts. 5. Having carefully considered the submissions made by both sides and the case records, I find that the assessees had removed the goods without payment of duty to the extent of Rs. 3,20,538/- in the case of RPL and Rs. 2,31,424/- in the case of PPL during the material period whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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