2003 (9) TMI 580

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..... kar, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. After hearing both sides on the applications for waiver of pre-deposit of duty and penalty (as per details given in the Annexure-A to this order) imposed on the appellants units on the ground of short payment of duty/delay in payment of duty, we find that it was possible to decide the appeals themselves as the is .....

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..... 1997. Following the ratio of the above decisions we set aside the impugned order of the Commissioner (Appeals) and allow the appeals with liberty to the department to proceed against the appellants under Section 3 of the Central Excise Act, 1944 in terms of the High Court order. Annexure-A Appeal No. Appellant Amount of Penalty (Rs.) 1. E/394/2003-Mum .....

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