1992 (8) TMI 196

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..... m, Member (J)]. This is an application for waiver of pre-deposit of a penalty of Rs. 81,000/- under Rule 209A of the Central Excise Rules, 1944 on the petitioner under the impugned order of the Addl. Collector of Central Excise, Madurai dated 28-2-1992. Shri G. Sampath, ld. counsel for the petitioner submitted that the petitioner is a dealer in fertilisers and purchased urea from M/s. SPIC a .....

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..... an offence in regard to the goods in question. In this view of the matter, we grant waiver of pre-deposit of the penalty pending appeal. We also grant stay of recovery of the same pending disposal of the appeal. [Assent per : V.P. Gulati, Member (T)]. - I agree with my learned Brother. I observe that in a case where by notification a benefit has been given and that the benefit is intended for go .....

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..... pellant sold the goods to another person who ultimately used the goods for purposes other than the one specified in the notification under which the benefit of exemption has been extended. In a situation like this when no specific provision is there in the notification as to how the appellant was to ensure the sale of the goods or the use of the goods for the intended purpose as fertilisers and wh .....

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