https://www.taxtmi.com/caselaws?id=116373 The Tribunal upheld the Commissioner's decision, denying the appellant's request to waive payment of duty and penalty totaling Rs. 2,45,92,972/- and Rs. 10 lacs respectively. The appellant's argument that mining activities should be considered part of the manufacturing process within the 'factory' definition was rejected. Previous judgments cited were deemed inapplicable to the specific circumstances. The Tribunal ruled against waiving the pre-deposit, ordering the appellant to pay the due amount within eight weeks to comply with Section 35F of the Act by 26th August 2005. en-us Wed, 22 Jun 2005 00:00:00 +0530 Mon, 11 Jun 2012 18:01:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116373 The Tribunal upheld the Commissioner's decision, denying the appellant's request to waive payment of duty and penalty totaling Rs. 2,45,92,972/- and Rs. 10 lacs respectively. The appellant's argument that mining activities should be considered part of the manufacturing process within the 'factory' definition was rejected. Previous judgments cited were deemed inapplicable to the specific circumstances. The Tribunal ruled against waiving the pre-deposit, ordering the appellant to pay the due amount within eight weeks to comply with Section 35F of the Act by 26th August 2005. Case-Laws Central Excise Wed, 22 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116373