2002 (3) TMI 569

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..... : S.S. Kang, Member (J)].- Both the appeals are filed against the common Order-in-Appeal. Therefore are being taken up together. Applicants filed the application for waiver of pre-deposit of duty and penalty. 2. Heard both the sides. 3. From the record, we find that the Adjudicating Authority had not confirmed any demand. The Adjudicating Authority passed the following orders : (i) .....

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..... ose a personal penalty @ 15% of the amount confirmed under Rule 173Q of Central Excise Rules, 1944. 4. The contention of the applicant is that quantum of demand is to be fixed by the Adjudicating authority and the Adjudicating authority is not empowered to delegate the power for determination of the duty. The applicant relied upon the decision of the Tribunal in the case of Pure Drinks reported .....

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