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TMI Blog1998 (5) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... arma, Member (T)]. The above three stay petitions were heard together as the issue involved in these stay petitions is the same. 2. The issue is that the stockyards of M/s. SAIL collected duty on despatches from the stockyards to customers. The department found that in certain cases against a particular supplier of material, the stockyards had collected duty on larger quantity of materials ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l amount collected as Central Excise duty was not provided by the Government. He submits that this decision of the Hon ble High Court was further followed by the Tribunal in the case of Sundaram Abex Limited - 1996 (88) E.L.T. 734 (Tribunal) = 1996 (17) RLT 109. 4. The ld. Counsel also refers to the judgment of the Apex Court in the case of M.K. Mohammed Kunhi [AIR 1969 SC 430] stating that in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Opposing the request for waiver, Shri P.K. Jain, ld. SDR submits that the case of Eternit Everest Limited - 1997 (89) E.L.T. 28 (Madras) relied upon by the applicant was examined and it was found that the Hon ble Madras High Court covered a dispute about the amount collected whereas in the instant case, he submits that the receipts are not in dispute, therefore, the decision of the Hon ble M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of duty and penalty. He, further submits that since the amount was collected by the applicant five or six years back, there is no reason why they could not deposit the amounts immediately. 8. Heard the submissions of both sides. We are concerned with the waiver of pre-deposit of duty and penalty under Section 35F. In the instant case, the applicant has submitted and relied upon the decis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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