2005 (4) TMI 329

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....lant. Shri Randhir Singh, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  These are two applications for waiver of pre-deposit of Central Excise duty as under :- Name of the Party Duty M/s. Kaycee Electricals Rs. 4,98,84,151/- M/s. Vimla Rolling Mills Pvt. Ltd. Rs. 1,64,71,606/- 2. Shri A.R. Madhav Rao, learned Advocate, submitted that the Appellants are eng....

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.... evident from the fact that subsequently the Central Government has issued a Notification No. 3/91 (N.T.) under Section 11C of the Central Excise Act. He relied upon the decision in the case of Chloride India Ltd. v. CCE, 1994 (72) E.L.T. 435 wherein it has been held that where there is a doubt in the nature or in the mind of the department itself, extended period for demand of duty cannot be invo....