TMI Blog2013 (12) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... nts have made out a prima facie case for complete waiver of the dues and penalties – Pre-deposits waived till the disposal – Stay granted. - E/10295-10296/2013 - Misc. Order Nos. M/12325-12326/2013-WZB/AHD - Dated:- 3-5-2013 - Shri M.V. Ravindran and H.K. Thakur, JJ. Shri W. Christian, Advocate, for the Appellant. Shri J. Nagori, AR, for the Respondent. ORDER These stay applications have been filed by the appellants against OIO No. 01-05/Dem/2012, dated 28-9-12 passed by Commissioner of Central Excise Customs Service Tax, Surat-I, confirming the following show cause notices Sr. No. Show Cause Notice No. Date Period Amount (Rs.) 1 V(Ch. 54) 3-47/Dem/2008, dated 6-10- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of DT-division factory. The same was accepted by the jurisdictional Deputy Commissioner. By another letter dated 14-7-2004 appellant also requested to cancel the registration of the DW Factory at Vareli and its merger with common registration of PFY and DT factories. The same was also granted by the department letter No. II/GSM-Div./2002-2003, dated 28-7-2004 and appellant got a single registration for all the three factories w.e.f. 28-7-2004. It was further submitted that vide letter dated 28-7-2004 JDC also allowed maintenance of a single consolidated PLA/Cenvat accounts for all the three factories. That by letter dated 24-1-2005 JDC withdrew the facility of maintaining a single PLC/Cenvate for PFY-Division/DT Division on one hand and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner to issue separate registrations within a fixed time-limit of 30 days. Accordingly, separate registrations have since been granted to the 3 factories vide Registration certificates all dated 23-9-2009. 6. Based on the above facts it was argued that appellant continued to maintain common PLA/Cenvat account till 23-9-2009 and there was no irregularity. 7. Ld. AR on the other hand argued that appellants should have stopped maintaining separate records after 28-2-2005 when they requested for giving separate registration. 8. After examining rival submissions it is observed that the first appellant requested the department for separate registrations to all the three units on 28-2-2005. Appellants request was rejected and after ..... X X X X Extracts X X X X X X X X Extracts X X X X
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