9911796707
TMI Blog2020 (4) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... se are as follows: a) On 06.06.2005, a show cause notice was issued to the appellant proposing to the demand of differential duty along with interest and impose penalties which culminated them in Order-in-Original No. 6/2006 J.C., dt. 31.01.2006. b) Instead of appealing to the Commissioner (Appeals) who is the correct first appellate authority, the appellant had filed an appeal with the Commissioner of Customs & Central excise, Hyderabad-II. Subsequently, on directions of the Tribunal in Final Order No. 548/2008, dt. 05.05.2008, the original appeal memorandum was transferred from the office of the Commissioner of Customs & Central Excise to the office of Commissioner (Appeals) who was the correct first appellate authority. c) Along wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08, after examining the matter at length, found no merit and substance in the appeal and rejected the same and upheld the order of the original authority. g) Thereafter, the appellant filed the present appeal along with stay application No. E/Stay/69/2009. This stay application was disposed of by the Stay Order No. 866/2009, dt. 01.05.2009 staying further recovery of the duty and penalty over and above what was already deposited i.e. 50% of duty and 25% of the penalty, in pursuance of the order of Hon'ble High Court of Andhra Pradesh. h) The appeal was, thereafter, listed several times but none appeared on behalf of the appellant. i) Finally, by Final Order No. A/31310-31311/2018, dated 05.10.2018, when none appeared on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order was passed after examining the merits of the case, upholding the order of the lower authority and rejecting the appeal. The appellant filed the present appeal along with stay application and after the stay was granted, they did not appear before the Tribunal for hearings which culminated in appeal being dismissed for non prosecution. After the dismissal, they filed an application for Restoration of Appeal and the appellant was represented in the application for restoration of appeal. Once the appeal was restored with the direction that it will be heard, it was listed for hearing in the next Division Bench. The appellant did not appear and the matter was listed on 18.11.2009 and today also they did not appear. Without pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant has escaped the detection until the investigations led to the discovery of the facts. Accordingly, show cause notices were issued proposing to recover the differential Central Excise duty along with interest and impose penalties. These were decided by the Jt. Commissioner in his Order-in-Original No. 6/2006 J.C., dt. 31.01.2006, confirming the demand of Rs. 8,79,633/- under proviso to section 11A of Central Excise Act, 1944 along with interest and under Section 11 AB. He also imposed a penalty of equal amount under section 11 AC and a penalty of Rs. 1.00 lakh under Rule 173Q of Central Excise Rules 1944, Rule 25 of Central Excise Rules, 2001 and Rule 25 of Central Excise Rules 2002 for contravention of the provisions of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner is subordinate to the Additional Commissioner or Additional Commissioner is supervisory authority for the Joint Commissioner. Therefore, at the same post one occupant of the office could be an Additional Commissioner and his successor could be a Joint Commissioner or vice versa. The show cause notices were issued by the Officer in the particular position and so were the Orders-in-Original. In this case, if the Additional Commissioner has issued the show cause notice and his successor Joint Commissioner decided the matter, we find no infirmity at all in such a decision. 8. As far as the contention that the Unit at Puddukkottai was a joint venture between the appellant and M/s Godavari Prestressed Pipes & Structures Pvt. Ltd. is co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions made by the Appellants. The adjudicating authority's findings recorded in the impugned order have been duly considered by me. The short issue before me whether or not the value of clearances of M/s Taher Ali Industries & Projects Pvt. Ltd., Hyderabad and the unit at Tamil Nadu should be clubbed for determining the eligibility of the SSI benefits? On perusal of the joint venture agreement entered into between M/s Taher Ali Industries & Projects Pvt. Ltd., Hyderabad and M/s Godavari Prestressed Pipes & Structures Pvt. Ltd., Hyderabad, it is seen that the name of the joint venture is M/s Taher Ali Industries & Projects Pvt. Ltd., (TIPL) Hyderabad and the address is the same as that of the former. The former is liable for the entir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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