2002 (3) TMI 569

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....hri P.K. Jain, JDR, for the Respondent. [Order per : S.S. Kang, Member (J)].- Both the appeals are filed against the common Order-in-Appeal. Therefore are being taken up together. Applicants filed the application for waiver of pre-deposit of duty and penalty. 2. Heard both the sides. 3. From the record, we find that the Adjudicating Authority had not confirmed any demand. The....

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....pay the amount of interest on account of delayed payment of duty, whatever becomes payable under Section 11AB of CE Act, 1944. (v)      I also impose a personal penalty @ 15% of the amount confirmed under Rule 173Q of Central Excise Rules, 1944. 4. The contention of the applicant is that quantum of demand is to be fixed by the Adjudicating authority and the Adju....