1997 (3) TMI 320 - AT - Central Excise

Summary

Issues:
Waiver of total duty demand and penalty amounts on man-made processed fabrics.

Analysis:
The judgment pertains to multiple applications seeking waiver of total duty demand and penalty amounts imposed on various applicants arising from a common Order-in-Original. The applications sought waiver of a total duty demand of Rs. 18,35,935 on man-made processed fabrics from M/s. Roop Dyeing & Printing Mills Pvt. Ltd. and penalty amounts imposed on other applicants listed in the table provided in the judgment. The applicants' counsel submitted that a partial sum towards duty had already been deposited, and they sought waiver only for the penalty amounts.

The tribunal, after hearing both parties, directed the balance duty amount to be paid within a fortnight from the date of the judgment, if not already paid. Upon compliance with this direction, the tribunal granted waiver of the penalty amounts and stayed their recovery pending the disposal of the appeal. The tribunal disposed of the stay applications in the mentioned terms, ensuring that the duty amount is paid promptly while providing relief by waiving the penalty amounts for the applicants.