2000 (2) TMI 345

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....ma, Advocate, for the Appellants. Shri Mewa Singh, SDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  Shri Subodh Markandey, Sr. Counsel with Shri Arbind Verma, ld. Counsel appears for the applicant and prays for waiver of pre-deposit of duty and penalty. Ld. Sr. Counsel submits that the applicant manufactures goods covered by Chapter 84 of the Schedule to the Central....

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....authorities below. He, therefore, prays that the applicant may be directed to deposit the entire amount of duty and penalty. 3. We have heard the rival submissions. We note that the applicant claims that it is a factory maintained by the State Govt. and therefore, their case was covered by sub-clause (ii) of Clause A of Notification No. 1/93 read with Explanation VIII in the Notification a....