2003 (9) TMI 677

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...., for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  This is an application by M/s. Punj Steel Machine Tools Pvt. Ltd. for waiver of pre-deposit of Central Excise duty amounting to Rs. 20,15,000/- and equal amount of penalty. 2. Shri Kamaljeet Singh, learned Advocate, submitted that the Applicants manufactured non-alloy M.S. ingots which were liable to pay duty under Secti....

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....emsp;Opposing the prayer Shri P.M. Rao, learned D.R., submitted that abatement claim allowed to the assessee had not been adjusted against the demand confirmed under the impugned Order passed by the Commissioner; that however, part of the claim was adjusted vide Order-in-Original No. 176/2002, dated 11-11-2000 passed by the Dy. Commissioner against another demand confirmed vide Order-in-original N....