2005 (5) TMI 464

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....pellant. Shri B.L. Goel, SDR, 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. 67,71,876/- and penalty of the equal amount.  3.The brief facts of the case are that the applicants are engaged in the manufacture of motor vehicles and they availed Cenvat credit in ....

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....f the applicant is that this case is similar to the case of M/s. SRF Ltd., therefore, the pre-deposit of whole of the duty and penalty requires to be waived.  5.The contention of the Revenue is that the applicants are using naphtha in the generation of electricity and applicants admitting that some electricity so generated was also cleared to their vendors. The contention is that the vendo....