2004 (3) TMI 646

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....the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  These are 5 applications by M/s. Steelage Tube (P) Ltd. for waiver of pre-deposit of Central Excise duty amounting to Rs. 9,68,967/- and penalty of Rs. 1 lakh. 2. Shri K.K. Anand, learned Advocate, submitted that the Applicants have been denied the benefit of deemed credit under Notification No. 58/97-C.E. (N.T.) on the ground....

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....entions "goods cleared under Rule 96ZP" and nowhere it is mentioned in the invoice that appropriate duty has been discharged by them. In reply the learned Advocate referred to pages 81-83 of the paper book which indicates the duty deposited by the supplier and the duty amount which has been deferred. 4. We have considered the submissions of both the sides. In view of the fact that the duty h....