2007 (4) TMI 435

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....ppellant. Shri B.S. Suhag, DR, for the Respondent. [Order]. - The appellant seeks waiver of pre-deposit of the amount of non-admissible deemed credit of Rs. 1,28,718/- and penalty of Rs. One lakh payable under the impugned order. 2. The learned Counsel appearing for the appellant has contended that the clearance of the assessee, sole proprietory concern could not have been clubbed....

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....y and when the partners manufacture collectively, then all partners manufacture collectively in the name of partnership firm. There is, therefore, no warrant for total waiver of pre-deposit. 4. Having regard to the facts and circumstances of the case, it is directed that on appellant's depositing Rs. 1,00,000/- (Rupees One lakh only) within six weeks from today, there shall be waiver of pr....