1998 (2) TMI 381

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....Shri A.R.S. Kumar, JDR, for the Respondents. [Order per : G.N. Srinivasan, Member (J)]. -  Application has been filed for waiver of pre-deposit of duty of Rs. 10.90 lacs and payment of penalty of Rs. 10.00 lacs. 2. The facts lie in a narrow complex. The appellant is manufacturing parts of air-conditioners falling under Chapter 84 of the Central Excise Tariff Act, 1985. It cleare....

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....d of limitation. Reply to the notice was filed by the applicant and considering the same the adjudicating authority had confirmed the duty and imposed a penalty as mentioned in it. 3.  Shri R. Ravindran, the ld. Counsel for the applicant has stated that the applicant had filed a classification list informing about the nature of the activity of the appellant in the captive consumption as we....