2000 (11) TMI 433

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..... [Order]. Appellant filed this application for waiver of pre-deposit of duty amounting to Rs. 4,41,235/- and penalty of like amount under Rule 57-I(4) of the Central Excise Rules. A penalty of Rs. 2 lakhs was also imposed on appellants under Rule 173Q of the Central Excise Rules. 2. The allegation against the appellant is that during the period 12-5-93 to 21-8-93, the appellants availed th .....

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..... nue for return of records and the same is not accepted. His contention is that the demand was confirmed in violation of principles of natural justice. He, therefore, submits that the application be allowed. 4. Heard learned JDR who reiterates the finding of the lower authorities. 5. In the Impugned order the appeal filed by the appellant was dismissed by time-bar. The contention of the appella .....

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