2006 (9) TMI 392

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..... JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. We have heard both sides on the application for waiver of pre-deposit of penalty of Rs. 1,90,47,142/- (Rupees one crore ninety lakhs forty-seven thousand one hundred forty-two only) imposed upon the applicants herein on the ground of habitual default in payment of duty on due dates. 2. The show cause notice inv .....

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..... such duty and interest are not paid within a period of one month from the due date, the consequences and penalties as provided under the Central Excise Rules, 2002, and therefore Rule 8(3) is a self contained code to resort which cannot be added to the provisions of Rule 25 for the purpose of imposition of penalty, is highly contentious and no prima facie view can be taken on this plea raised bef .....

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