2004 (8) TMI 531

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.... for the Appellant. Shri Hitesh Shah, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The application for waiver of pre-deposit of duty of Rs. 77,61,313/- (out of the total duty demand of Rs. 1,11,72,186, the applicants have debited Rs. 34,10,873/-) and penalty of  Rs. 50,000/- arises out of the order of the Commissioner of Central Excise, Visakhapatnam, who ....

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....ion on the part of the Asstt. Commissioner as regards inputs lying in stock or contained in finished products, although during the period 1993-1994 such satisfaction was a requirement under the Rule. We further note that prima facie, the applicants could not have filed a declaration under Rule 57H in December, 1997 for the reason that the department was initially of the view that the final product....