2004 (6) TMI 397

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.... the Appellant. Shri Vikas Kumar, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  Applicants filed this application for waiver of pre-deposit of duty of Rs. 46,53,866/- and penalty of equal amount on the Firm. 2. The demand was confirmed on the ground that applicants cleared the final product without payment of duty. 3. The contention of the applicant....

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.... filed by the partners passed the impugned order. 4. The Revenue relied upon the decision of the Hon'ble Kerala High Court in the case of Collector of Central Excise & Customs v. Leelamma George, reported 2004 (163) E.L.T. 17 (Ker.) where the High Court held that in case of short-levy of duty proceedings can continue against the manufacturer and the demand has to be met by the legal repres....