2013 (10) TMI 614

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....nand, Consultant For the Respondent: Shri M. Rammohan Rao, DC (AR) ORDER Per P.K. Das; 1. All these applications are arising from a common order and therefore all are taken up together. 2. The applicant No.1 filed application for waiver of predeposit of duty of Rs.69,94,352/- along with interest and penalty. Other two applicants filed applications for waiver of penalty of Rs.10 lakh....

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.... the demand of duty was correct. In this context, Ld. AR drew the attention of the Bench to relevant portion of the order. The Ld. Counsel submits that other applicants purchased the raw materials and drew the attention of Bench PAN and Registration Number of the other applicants. 6. After considering the submissions, we find that all these issues are factually disputed which would be elaborate....