9911796707
TMI Blog2013 (11) TMI 1078X X X X Extracts X X X X X X X X Extracts X X X X ..... d for waiver of pre-deposit of duty of Rs.4,03,430/-, interest thereof and equal amount of penalty. 2. The lower authorities have confirmed the demand along with interest and imposed penalty on the ground that the appellant has not discharged the Central Excise duty on the goods manufactured on job work basis. 3. Ld. Counsel would submit that the demand of duty has arisen on an Audit conducted o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant was under the impression that they need not pay any duty on the goods which were job-worked. 4. Ld. Departmental Representative would submit that the appellant being a unit registered with the Central Excise Department, should have known the law and should have filed declaration as required even under Notification No.84/1994, which is being relied upon by the assessee. 5. On careful con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant. Though, many case-laws have been referred by the ld. Counsel which has held that non-filing of declaration is only a procedure, we find that the case laws can be considered at the time of final disposal of appeal, as the distinguishing factor is that the appellant herein is registered with Central Excise department and is supposed to know the law as is prevailing. As regards the cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) within a period of four weeks from today and report compliance on 05.08.2013 before Deputy Registrar. Deputy Registrar, on ascertaining such compliance, will place the file before the Bench on 13.08.2013 for passing an appropriate order. Subject to such compliance being reported, the application for waiver of pre-deposit of balance amounts involved is allowed and recovery thereof stayed till the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
