1995 (2) TMI 237

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.... for the Respondent. [Order]. - This application is for waiver of pre-deposit of duty of Rs. 81,000/- and penalty of Rs. 25,000/- demanded from the applicant. 2. The applicant is a manufacturer of air-conditioners. In the course of a visit to the factory by the Central Excise Officers, it was found that there was a shortage of various raw materials which have been listed in the first....

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....mining the number of air-conditioners stated to have been here without payment of duty -13. I also find the applicant's explanation that the 13 air-conditioners have been returned to the manufacturer as having been found defective has not been contravened by the Collector. On the basis of enquiries, he says that these were made at the factory of the manufacturer. The result of these enquiries was ....