2009 (7) TMI 931

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....Common issue is involved in these Appeals and therefore are being taken up together. 2. When the case was called none appeared on behalf of the Applicants inspite of notice. 3. Heard the learned Departmental Representative (JDR) for the Revenue. 4. The Applicants filed this Application for waiver of pre-deposit of duty and penalty. 5. The Applicants filed Appeals before Com....

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.... in 1998 (104) E.L.T. 17 (All.) accepted the compliance when the amount is deposited from the CENVAT account. The same view is taken by the Tribunal in the case of Birla Yamaha v. Collr. - 1996 (83) E.L.T. 396 (Tri.). The Commissioner (Appeals) in the impugned order relied upon the decision of the Tribunal in the case of Suvidhe Ltd. - 1996 (82) E.L.T. 177 (Bom.) where the issue is not in respect ....