2004 (2) TMI 603

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..... [Order per : V.K. Agrawal, Member (T)]. This is an application by M/s. S.B. Packaging Ltd. for waiver of pre-deposit of a sum amounting to Rs. 43,24,933/-, which has been demanded under Section 11D of the Central Excise Act and penalty of Rs. 1,000/-. 2. Sh. J.P. Kaushik, learned Advocate, submitted that it has been held by the Appellate Tribunal in the case of Sterlite Industries India L .....

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..... , learned S.D.R., submitted that if the amount recoverable under Section 11D of the Central Excise Act is not duty, provisions of Section 35F of the Act will also not be attracted to stay the recovery of the said amount. 3. We have considered the submissions of both the sides. Proviso to Section 35F of the Act, mentions that where in any particular case the Appellate Tribunal is of the opinion t .....

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