1999 (9) TMI 424

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.... Kannan, JDR, for the Respondents. [Order per : S.L. Peeran, Member (J)]. -  For the purpose of hearing this appeal, appellants are required to pre-deposit duty amount of Rs. 1,74,929/- and penalty of Rs. 1000/- and Mandatory Penalty of Rs. 1,74,929/- imposed under Section 11AC & Rule 193Q. Demands were raised by invoking larger period under the proviso to Section 11A of Central Excise ....

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....ards 4157 - 1976. The appellants had filed an appeal before the Commissioner (Appeals) seeking waiver of this amounts. However, Commissioner by his Interim order dated 4-3-1999 directed them to pre-deposit the entire amounts. The appellants' grievance is that this Interim order is violative of principles of natural justice in as much as the appellants' request for adjournment had been turned down ....

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....ermediate goods. He points out that the Board's Circular refers to the Tribunal judgment rendered in the case of Universal Electricals v. CCE as reported in 1994 (70) E.L.T. 279 (T) which has taken a view that the intermediate products could also be exempted in case the final product has been declared to be exempted one. He submits that Commissioner (Appeals) has not taken into consideration the a....

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.... and therefore they are perfectly marketable. He points out to the findings given by the Assistant Commissioner on time bar and reiterates the same and submits that the Commissioner (Appeals) Interim Order directing them to pre-deposit the amounts is justified. 4. On a careful consideration of submission, we notice that the submissions made by the Counsel has strong force for the simple re....