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TMI Blog2014 (1) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... vindaran; This stay petition is filed for the waiver of pre-deposit of duty of Rs. 84,97,101/- and Rs. 6,12,62,317, interest and equivalent amount of penalty. 2. The above said amounts have been confirmed by the adjudicating authority on the ground that appellant M/s. United Phosphorus Limited's unit No. II has not discharged the Central Excise duty on the goods cleared from their Unit to the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nit No.II is in respect of valuation of the goods cleared for captive consumption. It is his submission that all the legal arguments will be pleaded during the final disposal of the appeal, for the stay purposes, it is his submission that they have already deposited the entire amount of Rs. 6.12 Crores along with interest, which should be sufficient for hearing and disposing the appeal. 4. As reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t should have filed two appeals as Unit No. II and III are different entities in the eyes of Central Excise law. It is his submission that both the units are registered separately and are filing separate returns and hence there should have been two separate appeals and not a one common appeal. As regards the duty liability, he confirms that Unit No. II has deposited Rs. 6.12 Crores along with inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is, United Phosphorus Limited having two units within his jurisdiction. We are convinced that one appeal will suffice as the provisions of Rule 6A permit for filing one appeal by the aggrieved person and in this case, United Phosphorus Limited is an aggrieved person. 8. As regards the demand of Rs. 6.12 Crores, since the appellant has already deposited the entire amount along with interest and is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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