2009 (8) TMI 925

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..... s application for condonation of delay, the delay in preferring the above appeal is condoned. 2. Since this appeal can be heard and decided today itself, the requirement of predeposit is waived and the appeal is taken up for hearing and disposal with the consent of both sides. 3. Shri N. Matheswaran, Manager of the appellant states that a lenient view should be taken in regard to the impositio .....

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..... discharged the duty liability. He cannot seek waiver of the interest and penalty as this is a case of suppression of the production and clearance without payment of duty. 5. After hearing both sides and perusal of case records including cited Board s Circular, I find that no manufacturer has undertaken the duty liability in this case. Hence it is the responsibility of the appellants to pay duty .....

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