2005 (1) TMI 530

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..... for the Appellant. Shri S.C. Pushkarna, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2.Applicants filed this application for waiver of pre-deposit of duty of Rs. 62,14,313/- and penalty of the equal amount. In this case the benefit of Notification No. 13/2000-C.E., dated 1-3-2000 was denied to the applicants on the ground that their plant is not an in .....

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