2005 (1) TMI 545

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....t. Shri S.C. Pushkarna, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2.The applicant filed this application for waiver of pre-deposit of duty of Rs. 4,89,206/- and penalty of Rs. 50,000/-. In this case the Revenue is asking for duty under Section 4A of Central Excise Act in respect of the pouches which are of 2 gm. each.  3.The con....