2000 (9) TMI 443

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..... ition seeks waiver of condition of pre-deposit of Central Excise duty of Rs. 1,01,760/- confirmed and penalty of the equal amount imposed on M/s. Brims Product, Patna vide Order-in-Original No. 11-MP/ADC/99, dated 24-6-1999 of Additional Commissioner of Central Excise, Patna and upheld by Commissioner of Central Excise (Appeals), Patna vide his Order-in-Appeal No. 246/Pat/C. Ex./Appeal/99, dated 9 .....

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..... of Central Excise duty on 1618.80 kgs. of pan masala. Duty confirmed in respect of the clandestine manufacture and clearance by the appellants was to the tune of Rs. 1,01,760/-. The Adjudicator has also imposed penalty of Rs. 1,01,760/- on the appellants u/s 11AC of the Central Excise Act, 1944. The appeal preferred by the appellants against the said Order before Commissioner (Appeals) has not me .....

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..... ence is in favour of the appellants and as such, he prays for waiver of condition of pre-deposit of duty and penalty. 4. Shri A.K. Chattapadhaya, learned JDR appearing for the Revenue, reiterates the reasoning of the authorities below and submits that there is no justification for grant of the appellant s prayer. 5. I have heard both sides and have perused the Orders of the authorities below. .....

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