2004 (3) TMI 626

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.... Shri Vikas Kumar, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - This is an application by M/s. Shivalik Prints Ltd. for waiver of pre-deposit of central excise duty of Rs. 6,25,000/- and equivalent amount of penalty. 2. Shri R.C. Gupta, learned Advocate, submitted that during the material period, the applicants were discharging the duty under the provisions o....

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....nth; that as they had not paid duty and their stenter had remained closed for less than 15 days, they are liable to discharge duty liability. 4. After hearing both sides, we observe that the applicants were required to deposit duty on the last day of the month which they had not deposited and that the applicants themselves cannot decide the abatement claim. The abatement claim for the peri....