2012 (10) TMI 588

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....ions are filed for waiver of pre-deposit of duty of Rs.47,15,755/-, interest thereof and equal amount of penalty on the appellant firm and penalty of Rs.12 lakhs each on both partners of the appellant firm. 2. The above said amount of duty liability and penalties have been imposed on the ground that the appellant has not discharged the Excise duty on the ceramics glazed tiles cleared from the fac....

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....s for some time and on perusal of the records, we find that the issue involved in this case is regarding mis-declaration of the value of ceramics glazed tiles cleared from the factory premises. In the cases of identically placed other appellants, the Hon'ble High Court had directed them to deposit an amount of 8% of the duty. In this case, we find that the appellant has deposited an amount of Rs.6....