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2002 (11) TMI 469

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..... for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. These applications for waiver of pre-deposit of duty of Rs. 2,80,159/- confirmed against the manufacturer and penalty of amount equal to duty, penalty of Rs. 25,000/- imposed upon the manufacturer and penalty of Rs. 10,000/- imposed upon the Managing Director of the company, arise out of the order of the Commissioner (App .....

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..... arding the balance amount of duty it is the applicants submission that the demand is based upon shortage and excess which did not actually exist. They therefore pray that the pre-deposit of the amounts may be waived pending the appeals. 3. The prayer is opposed by the learned DR who reiterates the findings of the adjudicating authority, highlighting the finding that the raw materials and finish .....

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