2009 (3) TMI 708

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....Respondent. [Order per : M. Veeraiyan, Member (T)]. -  Heard both sides on the Misc. applications and perused the records. 2. The matter has a long history and the relevant facts for deciding these applications are as follows :- (a)     The Commissioner vide order dated 30-12-98 confirmed the demand of duty and also imposed penalty of Rs. 2 crores on the applicant....

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....tee, having regard to the fact that the penalty imposed on National Fertilizers Ltd. was to the tune of Rs. 2 crores, permitted the company to pursue the appeal in CEGAT to contest the imposition of the penalty only." (b)     In pursuance of the above said clearance from C.O.D. the Tribunal vide order dated 7-9-2000 [2000 (122) E.L.T. 41 (Tri.-Del.)] set aside the penalty and ....

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....0-12-1998 Regarding demand of Excise duty on NGL/Naphtha used in generation of power (reference item No. 1 of the COD meeting held on 2-12-1999) 110.87 A/NFL PC/030/93, 7-10-1999 The Committee permitted M/s. National Fertilizers Limited in absence to Pursue the appeal in CEGAT as Department of Revenue (CBEC) did not contest that substantive questions of facts & law involved in the matter." Fro....