1998 (6) TMI 223

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....t. Shri A.R.S. Kumar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Application is for waiver of deposit of Rs. 1.36 crores and penalty of Rs. 1,000/- only. 2. Duty has been demanded on the ground that for its clearance into the domestic tariff area, the applicant, a 100% Export Oriented (EOU), paid Excise duty wrongly. The Excise duty payable by 100% EOU is ....

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....are Rs. 11.63 crores to its bank. 3. It is not possible for us to agree that the failure to apply correct rate of duty would entirely due to the fault of the officer. The duty is cast upon the applicant being an assessee to determine correct rate of duty payable. We note that the Commissioner has held extended period of limitation not to be applicable and the demand is therefore limited to....