2004 (3) TMI 626

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..... r per : V.K. Agrawal, Member (T)]. This is an application by M/s. Shivalik Prints Ltd. for waiver of pre-deposit of central excise duty of Rs. 6,25,000/- and equivalent amount of penalty. 2. Shri R.C. Gupta, learned Advocate, submitted that during the material period, the applicants were discharging the duty under the provisions of Section 3A of the Central Excise Act; that the revenue has .....

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..... closed for less than 15 days, they are liable to discharge duty liability. 4. After hearing both sides, we observe that the applicants were required to deposit duty on the last day of the month which they had not deposited and that the applicants themselves cannot decide the abatement claim. The abatement claim for the period the factory remain closed has to be claimed from the department after .....

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