1992 (6) TMI 111

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.... [Order, per : S. Kalyanam, Member (J)]. - This is an application for waiver of pre-deposit of a duty of Rs. 2,15,557.91 and a penalty of Rs. 2,000/- levied on the petitioner under the impugned order of the Additional Collector of Central Excise, Coimbatore dated 11-2-1992. 2. Shri Anand, the learned Chartered Accountant for the petitioner submitted that the short issue in the appeal is as to w....

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....ications of the Board referred to above, we grant waiver of pre-deposit of duty and penalty pending appeal making it clear that it is open to the Department to take out an application seeking modification of the order after getting necessary clarification/instructions with reference to the applicability or correctness etc. of the Board's circular. 5. [Per: V.P. Gulati]. - I observe that the Board....