2014 (6) TMI 416

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..... AR), for the Respondent. ORDER This is an Application seeking waiver of pre-deposit of duty of Rs. 10.87 Lakhs and equal amount of penalty under Rule 173Q of erstwhile Central Excise Rules, 1994. 2. At the outset Shri J.P. Khaitan, ld. Sr. Advocate for the Applicant has submitted that the Applicant is a Public Sector Undertaking, engaged in the manufacture of electrical goods. The ld. Sr. .....

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.....  The ld. AR for the Revenue reiterated the findings of the ld. Commissioner (Appeals). 4. Heard both sides and perused the records. I find that the entire demand has been raised against the Applicant only on the basis of difference between the figures of production recorded in RG-1 and figures shown in the respective balance sheet. The Applicant since beginning in their reply to the dem .....

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