2002 (8) TMI 768

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....ellant. Shri B.B. Sarkar, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - This application is for waiver of pre-deposit of duty of Rs. 2,88,904.60 and penalty of equal amount. 2. The applicants commenced manufacture of excisable goods in 1994. They chose to pay the full rate of duty without benefit of any Notification. At that time Notification No. 1/93 Central ....

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.... in paragraph 1 of this notification, manufacturer shall have an option for not availing of the benefit of the exemption contained in said paragraph and to pay duty of excise at the rate applicable to the specified goods but for the exemption contained in the said paragraph 1, subject to the condition that such manufacturer shall pay duty at the rate applicable but for aforesaid exemption on all s....