9911796707
TMI Blog2002 (1) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. ORDER The prayer in the application is for dispensing with the condition of pre-deposit of duty amount of ₹ 1,95,539/- (Rupees one lakh ninty-five thousand five hundred thirty-nine) with an equivalent amount of personal penalty. The appellants are engaged in the manufacture of brass rods classifiable under Chapter 74 of the CETA. The said brass rods were entitled to the benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion he refers to a declaration filed by the appellants in April, 1997 intimating the Revenue that they are engaged in the manufacture of brass rods and were availing the benefit of small scale exemption. Next declaration was filed by them in April 1998 making a claim to the same effect. He submits that the Revenue was aware of the availment of the exemption notification by the appellants and as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid period, submits the ld. JDR, is in any way within the period of six months from the date of issuance of the show cause notice. As such he submits that the appellants should be directed to deposit the entire amount of duty. 4. After considering the submissions made from both the sides I find that there is no dispute about the duty liability of the appellants. The arguments have been advan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants. As such taking into account the overall facts and circumstances of the case I direct the applicant appellant to deposit an amount of ₹ 1,25,000/- (Rupees one lakh twenty-five thousand) within a period of eight weeks from today. Subject to deposit of the above amount, the pre-deposit of balance amount of duty and the entire amount of penalty is waived and its recovery stayed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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