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TMI Blog2010 (8) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... . Seth, Advocate, for the Appellant. Shri J.S. Negi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides we find that demand of duty stands confirmed against M/s. Santram Metal & Alloys Pvt. Limited along with imposition of penalty on them and the other appellants on the ground that the amount of modvat credit availed by M/s. Omkar Metals & Alloys, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. It may be noticed here that M/s. Santram Metals & Alloys Pvt. Limited were granted a new license by the department. 3. It is the appellant's contention that M/s. Santram Metals & Alloys Pvt. Limited came into existence only with effect from31-7-2006, as is clear from the certificate of incorporation. The said fact also stands accepted by the Revenue. The allegations and findings in the sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roprietary unit. 4. In any case, submits the learned advocate that subsequent to passing of the stay order by prima-facie holding a view that demands cannot be settled against M/s. Santram Metals & Alloys Pvt. Limited, unconditional stay was granted. Revenue has now issued a show cause notice dated30-9-2009to M/s. Omkar Metals and Alloys proposing to deny the credit on the same allegation. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or taking up the adjudication of the show cause notices together for fixing the liability for both the appellants accordingly. We are informed that the authority required to adjudicate the subsequently issued show cause notice is also the same, who has adjudicated the present order and as such there is no difficulty in disposing off both the show cause notices together. In view of the above, appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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