2002 (8) TMI 639

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..... r : V.K. Agrawal, Member (T)]. This is an application, filed by M/s. National Fertilizers Ltd., for waiver of pre-deposit of Central Excise duty amounting to Rs. 81,03,580/- and penalty of Rs. 82 lakhs imposed by the Commissioner under the impugned Order. 2. Shri D.C. Mandal, learned Consultant, submitted that the duty has been confirmed against the Applicants as, according to the Adjudica .....

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..... ady been deposited by them by debiting their PLA under Entry No. 1165 on 18-7-2000. We also heard Shri R.D. Negi, learned SDR. 3. In view of the decision in the case of Gujarat Narmada Valley Fertilizer Co. and the fact that more than 50% of the duty has been debited by them, the Applicants have made out a strong prima facie case for waiver of pre-deposit of remaining amount of duty and entire a .....

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