2006 (6) TMI 408

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..... ent. [Order per : P.G. Chacko, Member (J) (for the Bench)]. During the period of dispute, the appellants were working under the Compounded Levy Scheme and discharging duty liability on the basis of Annual Capacity of Production determined by the jurisdictional Commissioner of Central Excise. On that basis, an amount of duty of Rs. 9,08,7917/- was outstanding as dues to the Revenue as on .....

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..... d been omitted without saving clause and that the show-cause notice had been issued after such omission. No binding judicial authority overriding the above decision of the Tribunal has been placed before us. In the circumstances, the appellants are held to have made out prima facie case against penalty. Accordingly, there will be waiver of pre-deposit and stay of recovery as prayed for. (Dictate .....

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