2002 (10) TMI 537

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....pellant. Shri Ajit Awasthi, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  The assessees in this case were sending rubber intermediate products to a job worker for manufacture of tread rubber in terms of Rule 57F(4) read with Notification No. 214/86. For availment of the benefit of this notification, the supplier-manufacturer has to give an undertaking to the eff....

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..... The Commissioner allowed the appeal of the job worker but upheld the findings in the case of the supplier-manufacturer. The present appeal is filed by the supplier-manufacturer viz. M/s. Emkay Elastomers and also an application for waiver of pre-deposit of the remaining amount of duty not paid amounting to Rs. 3,978/- and also the penalty. 2. During the hearing on the application, it app....

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.... has been held that penalties are not maintainable where the assessees have voluntarily deposited the duty short-levied. 4. We have considered the submissions. We are aware of the judgments where the Tribunal have waived penalties imposed where the payments were made voluntarily. In our opinion, the judgments need not be blindly followed. In each case, it should be seen whether the initial....