1999 (2) TMI 287

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..... Shri G.B. Yadav, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. Applications are for waiver of deposit of duty totalling Rs. 47.52 lacs imposed penalty under section 11AC and penalty of Rs. 1.00 lac under Rule 173Q. 2. Applicant manufactures of low density Polyethylene (LDPG), LDPE. LDPE granules are utilising to produce either lay flat tubings/plastic film which a .....

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..... decision of this Everest Convertors v. CCE - 1995 (80) E.L.T. 91 (Tribunal) = 1995 (60) ECR 670 that it is the option of the assessee to avail, or not to avail of an exemption Notification is also prima facie in the applicants favour. The Departmental Representative emphasise the reasoning in the impugned order, but these aspects prima facie do not appear to have been gone into in that order to an .....

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