2006 (6) TMI 309

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..... Kulkarni, CA, for the Appellant. Shri Dewalwar, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The prayer in the application is for dispensing with the condition of pre-deposit of duty of Rs. 1,28,44,598/- and imposition of personal penalty of identical amount. 2. The appellants are engaged in the manufacture of Welding Electrodes. The said electrodes entered in .....

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..... Rs. 15 lakhs is confirmed in respect of the flux manufactured by the appellants consumed captively. On the ground that the quantity of flux captively consumed is more than the quantity of flux appearing in RG-1 register and, as such, it has been concluded that the excess quantity has been cleared clandestinely without payment of excise duty. 4. The demand has been assailed on merit as also on li .....

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