2004 (6) TMI 487

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....t, for the Appellant. Shri A. Shukla, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The application for waiver of pre-deposit of duty of Rs. 5,25,883/- out of the total duty demand confirmed of Rs. 5,75,883/-, Rs. 50,000/- has been paid in compliance with the stay order of the Commissioner (Appeals)] arises out of the order of the Commissioner (Appeals) holding ....

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....Central Excise [2002 (144) E.L.T. 391 (Tri.-Bang.)] it has only been held that the provisions of Section 11D do not cover offences and penalties and confiscatory powers, following the decision of the Hon'ble Supreme Court in the case of Pioneer Silk Mills Pvt. Ltd. v. U.O.I. [1995 (80) E.L.T. 507 (Del.)]. 3. In the light of the above, we hold that prima facie case for waiver has been made ....