1994 (7) TMI 171

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....r the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  Smt. Archana Wadhwa, learned Counsel appearing for the applicants in the above application for waiver of pre-deposit of duty of Rs. 33,25,554.09 P and penalty of Rs. 2 lakhs demanded and imposed by the Collector of Central Excise, Delhi submits that the duty has been demanded on inputs cleared as such and not utilised in th....

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....rcumstances, she prays for waiver of pre-deposit of duty and penalty. 3. The learned DR Shri K.N. Gupta, submits that once the applicants' company has submitted to the coverage to the Scheme, they would be covered and Rule 57-I is attracted to the facts of this case and hence the inputs removed as such are dutiable. He draws our attention to the finding of the Adjudicating authority holding ....