1995 (10) TMI 156

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....rder per : S. Kalyanam, Vice President]. - This is an application for waiver of pre-deposit of duty of Rs. 15,75,878/- and penalty of Rs. 2.50 lakhs on the petitioner company and a further penalty of Rs. 30,000/- on the other petitioner under the impugned order of the Collector of Central Excise, Madras dated 19th May, 1995. 2. The learned Counsel for the petitioner submitted that the duty....

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....earned adjudicating authority who has placed reliance on the ratio of the ruling in the case of M/s. Superstar Welding (P) Ltd. and urged that in that case the Bench observed that "there was no serious arguments made before us about the non-applicability of Notification 175/86". It was further urged that apart from it the Bench in the case of Super Star Welding Ind. Ltd. referred to the ratio of t....