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2000 (8) TMI 480

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..... ndent. [Order per : V.K. Agrawal, Member (T)]. This is an application for waiver of pre-deposit of Rs. 28,71,954/- and equal amount of penalty under Section 11AC of the Central Excise Act and Penalty of Rs. 1 lakh under Rule 173Q imposed by the Commissioner under the Impugned Order. 2. Shri Laxhman Dev, ld. Consultant, submitted that M/s. Iffco Ltd. manufacutred Ammonia and Urea; that .....

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..... d the period of six months specified in Section 11A(1) of the Central Excise Act; that as they had not suppressed any fact from the Department nor they had wilfully mis-declared any fact, the larger period of limitation is not invokable. 3. Dr. D.K. Verma, ld. SDR, opposed the waiver of pre-deposit and submitted that the Furnace Oil was not available at Nil rate of duty for use otherwise than as .....

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