2013 (5) TMI 738

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.... Naidu, Addl. Commr. (AR) JUDGEMENT 1. The appellant is a manufacturer of excisable goods viz. components of boilers. In the process of manufacture of excisable goods, some waste and scrap of iron and steel is generated. They cleared such waste and scrap without payment of duty. Counsel for appellant submits that this happened during the starting period of the unit. 2. When excise officer....

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....e paid 25% of the penalty amount on 5.11.2012 and his only prayer is that this payment may be considered as sufficient for final settlement of the case because there are many decisions of different courts like Hon'ble Delhi High Court in the case of K.P. Pouches Pvt. Ltd. Vs UOI 2008 (228 (ELT) 31 (Del.) and also Hon'ble Gujarat High Court in Commissioner VsBhagyoday Silk Industries-2010 (262) ELT....