2006 (9) TMI 392

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....ate, for the Appellant. Shri Pramod Kumar JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  We have heard both sides on the application for waiver of pre-deposit of penalty of Rs. 1,90,47,142/- (Rupees one crore ninety lakhs forty-seven thousand one hundred forty-two only) imposed upon the applicants herein on the ground of habitual default in payment of d....

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....ng have been cleared without payment of duty and where such duty and interest are not paid within a period of one month from the due date, the consequences and penalties as provided under the Central Excise Rules, 2002, and therefore Rule 8(3) is a self contained code to resort which cannot be added to the provisions of Rule 25 for the purpose of imposition of penalty, is highly contentious and no....