2004 (3) TMI 676

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..... he Respondent. [Order per : V.K. Agrawal, Member (T)]. This is an application by M/s. Pahwa Chemicals (P) Ltd. for waiver of pre-deposit of Central Excise duty amounting to Rs. 1,94,261.40 and penalty Rs. 50,000/-. 2. Sh. A.K. Jain, learned Advocate, submitted that the duty has been demanded and penalty has been imposed on the ground that the excisable goods manufactured by them were b .....

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..... er person. 3. Opposing the prayer, Sh. H.C. Verma, learned DR referred to the specific finding in the impugned order to the effect that the appellants have vide letter, dated 15-10-2001 admitted that the logo ATR was not being used from 31-3-2000 ; that in view of this it cannot be claimed by them that they were not using the logo since 1-4-99. In reply, the learned Advocate submitted that it .....

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