2012 (4) TMI 518

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..... the declarations, as required under Notification No. 17/2005. It is undisputed that appellant has cleared the final products on discharge of duty liability, according to the calculations under the notification. The penalty is imposed on the ground that appellant has not filed declarations in time and hence violation of the provisions of Rule 25 of the Central Excise Rules, 2002. In my considered .....

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..... of M/s. Shirpal Rolling Mills (P) Limited, in Appeal No. E/407 of 2011. 3. After hearing learned SDR for some time on the stay petition, I find that issue involved being in short compass, the appeal itself could be disposed of at this juncture. Accordingly, the application for waiver of pre-deposit of penalty imposed, is allowed and appeal itself is taken up for disposal. 4. The main argument of .....

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