2004 (7) TMI 407

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....or the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  This is an application by M/s. Seth Alloys Pvt. Ltd., for waiver of pre-deposit of penalty of Rs. 50,56,275/- imposed on them under the impugned Order. 2. Shri J.S. Agrawal, learned Advocate, submitted that the applicants manufacture M.S. ingots which were chargeable to Central Excise duty under Section 3A of the Central Ex....

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....mitted that the applicants have defaulted in making the payment of duty on due dates almost on continuous basis. The delay has ranged from 1 day to 54 days; that the payment of duty along with interest before the issue of show cause notice does not take away their liability to penal action under Rule 96ZO of the Central Excise Rules, 1944. He also relied upon the decision in the case of Pee Aar St....