9911796707
TMI Blog2008 (1) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : T.K. Jayaraman, Member (T)]. - In terms of the impugned order the appellant is required to pre-deposit to the tune of Rs. 13,98,787/- and penalty of Rs. 4 lakhs. 2. Learned Advocate preferred to the policy of the Government for giving certain incentives to industries which are established in the State of Uttaranchal. In this connection, he referred to the Central Excise notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification shall apply for a period of not exceeding ten years from the date of publication of the notification in the official gazette or from the commencement of the commercial production. He urged that a substantive benefit like this cannot be denied for the reason that there was delay in exercising the option. He also pointed out that the department has given the benefit to the appellant from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s should be put to term. 4. On a very careful consideration of the issue, we find that the appellant has only delayed the exercise of the option. On this ground it would be very harsh to deny the entire benefit. Prima-facie there is a strong case in favour of the appellant. Hence, we order full waiver of the duty demanded and penalty imposed till the appeal is decided. 5. Matter to come up for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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