2001 (8) TMI 1198

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..... ate, for the Appellant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The applications are for waiver of deposit of duty of Rs. 10.78 lakhs, penalty totalling Rs. 11.28 lakhs and fine of Rs. 10.00 lakhs for redemption of the plant ordered to be confiscated, by York Refrigeration India Ltd. and penalty under Rule 209A of Rs. 1.00 lakh on Hindustan Coca Co .....

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..... hat he advances in not accepting this ground, is that the applicant did not obtain the registration prescribed under Rule 173Q for manufacture of the plant. This is the argument that the departmental representative adopts. 5. The notification does not contain any condition. Therefore, the registration must have been extended to the goods. Prima facie therefore the basis for denial of the exe .....

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