1997 (1) TMI 333

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.... Consultant, for the Appellant. Shri R.K. Roy, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. -  Ld. Consultant, Shri. K.K. Bhattacharjee prays for waiver of pre-deposit and stay of recovery of Rs. 59,949/- demanded as duty under Rule 9(2) of the Central Excise Rules, 1944 read with the proviso of Section 11A(1) of Central Excise Act, 1944. He also prays for a similar ....

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....ng right for further appeal." 4. Ld. Consultant points out that the applicant had only waived the show cause notice and he was ready to pay the Central Excise duty due. He has not waived the show cause notice for imposition of penalty nor has he waived an opportunity for personal hearing. He further points out that issuance of show cause notice under Section 11A is mandatory as would a pla....

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....that the appellant has not waived his right for getting an opportunity for personal hearing. He has, however, stated that he was ready to pay the Central Excise duty due. The letter does not state that whatever duty was demanded from him, he will pay. To determine the duty due show cause notice is mandatory under Section 11A. For imposition of any penalty or for confiscating any goods, there is a ....