Customs, Excise and Gold Tribunal - Delhi
M/S. Mawana Steels (P) Ltd. vs Commissioner Of Central Excise, Kanpur on 5 July, 2001
Equivalent citations: 2002(148)ELT375(TRI-DEL)
ORDER
S.S. Kang, Member
1. plicants filed this application for waiver of pre-deposit of duty of Rs. 5,31,000.00 and penalty of the same amount.
2. In this case the allegation is that applicants enhanced the capacity of the furnace without the permission of competent authority.
3. Learned Counsel submits that applicants had not enhanced the capacity of their furnace. He submits that calculation done by the adjudicating authority for fixing their annual capacity are not in accordance with the rules. He, therefore, submits that the applicants are not liable to pay the differential amount of duty as held by the adjudicating authority.
4. Heard learned JDR.
5. The case of the applicant is arguable. Taking into facts and circumstances of the case, prima facie, it is not a fit case for total waiver of the duty and penalty. The applicants are directed to deposit a sum of Rs. 1,75,000/- (Rupees One lakh Seventy Five thousand only) within a period of 10 weeks. On deposit of the above mentioned amount, the deposit of remaining amount of duty and whole of the amount of penalty is waived for hearing of the appeal. To come up for reporting compliance on 11.10.2001.