1999 (2) TMI 254

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... spondent. [Order per : G.N. Srinivasan, Member (J)]. These are the applications filed for waiver of duty of Rs. 16,33,828.55/- + Rs. 5,29,875/- in all amounting to Rs. 21,63,703/- which has been claimed as duty and penalty of equivalent amount imposed by the adjudicating authority under Section 11AC. 2. The applicants are engaged in the manufacture of inter alia loader which is a se .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... could not be invoked in this case because in the classification list filed he has given the full particulars and he invited our attention to page 142 where his client has informed the department that the fabrication of chassis is done by them. 3. Ld. DR invited our attention to the observation of the Commissioner at page 6 of the order where the working Director of the appellant Shri Y.H. Patel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f final hearing. The financial hardship has not been pleaded. We are, therefore of the view that if we direct the appellant to deposit a sum of Rs. 10 lakhs within 2 months from today the ends of justice would be met. On such payment being made there shall be waiver of payment of duty and penalty inflicted under the impugned order and stay the recovery. Compliance on 26-3-1999. - - TaxTMI - T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X