TMI Blog2000 (1) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : V.K. Agrawal, Member (T)]. This Application filed by M/s. Gas Authority of India Limited for waiver of pre-deposit and stay of recovery of Central Excise duty amounting to Rs. 4,34,134.087 and equivalent amount of penalty imposed by the Deputy Commissioner of Central Excise and confirmed by the Commissioner (Appeals) under the impugned order. 2. Shri Devnath, ld. Advocate, submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... geable to excise duty; that the Commissioner (Appeals) has uphold the adjudication order on the ground that purging of tankers of other parties does not amount to consumption of Nitrogen gas within the factory. The ld. Counsel submitted that Commissioner (Appeals) has passed the impugned order in gross violation of Principles of Natural Justice as the matter before him was posted only for hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of hearing the appeal we direct the Applicants to deposit an amount of Rs. 2 lakhs towards duty and Rs. 25,000/- towards penalty within 8 weeks from today and on deposit of the same we waive the pre-deposit of the remaining amount of duty and penalty and stay the recovery during the pendency of the appeal. The matter to come up for reporting compliance on 14-3-2000. - - TaxTMI - TMITax - Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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