2009 (8) TMI 925

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....ndent. ORDER Heard both sides. Considering the grounds given in the miscellaneous application for condonation of delay, the delay in preferring the above appeal is condoned. 2. Since this appeal can be heard and decided today itself, the requirement of predeposit is waived and the appeal is taken up for hearing and disposal with the consent of both sides. 3. Shri N. Matheswaran, Manage....

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.... given by anyone else to discharge the duty liability. As such, the appellant has already discharged the duty liability. He cannot seek waiver of the interest and penalty as this is a case of suppression of the production and clearance without payment of duty. 5. After hearing both sides and perusal of case records including cited Board's Circular, I find that no manufacturer has undertaken the....