2010 (6) TMI 692

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hese stay applications are filed for waiver of pre-deposit of the following amounts. (1) Central Excise duty of Rs. 2,79,732/- (2) Penalty of Rs. 2,79,732/- (3) Interest under Section 11AB of the CE Act, 1944 2. The above mentioned demands have arisen on the ground that the appellant had procured items under Notification No. 43/2001-C.E. (N.T.). Lower authorities were of the view that the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... se Rules 2002. It is his submission that Notification No. 43/2001 was issued under Rule 19(2) of C.E. Rules 2002. 5. We have considered the submissions made by both sides and perused the records. We find from the records that both the lower authorities have confirmed the demand of Central excise duty in respect of goods which were procured by the assessee under Notification No. 43/2001. It is se .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X