Judgment:
1. After waiving pre-deposit of penalty of Rs. 10,000/- imposed upon the Accountant of M/s. Wraplon Industries, against whom the duty demand was confirmed and penalty was also imposed, the appeal itself is taken up for disposal with the consent of both sides.
2. On going through the records I find M/s. Wraplon Industries filed a separate appeal before the Commissioner (Appeals) against the confirmation of duty demand and imposition of penalty and by the order No. KKS/SURAT/69/2001 dated 15/05/2001 the Commissioner (Appeals) has set aside the Joint Commissioner's order and remanded the case for fresh decision keeping in view that SSI benefit can be extended subject to fulfilment of other conditions of Notification 1/93 and that the goods on which duty has already been paid in full by the job worker and received back by M/s. Wraplon Industries have to be treated as duty paid. Since the appeal of the Company has been remanded to the Joint Commissioner the question of whether any penalty can be imposed upon the present appellant will also have to be decided afresh by him while hearing the case of Wraplon Industries. I therefore set aside the impugned order and remand this case to the Joint Commissioner for hearing along with the case of M/s. Wraplon Industries as remanded by the Commissioner (Appeals) by his order dated 15/05/2001.