2013 (11) TMI 1078

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.... Ravindran; This Stay Petition is called for waiver of pre-deposit of duty of Rs.4,03,430/-, interest thereof and equal amount of penalty. 2. The lower authorities have confirmed the demand along with interest and imposed penalty on the ground that the appellant has not discharged the Central Excise duty on the goods manufactured on job work basis. 3. Ld. Counsel would submit that the dem....

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....entral Excise duty. It is his submission the appellant was under the impression that they need not pay any duty on the goods which were job-worked. 4. Ld. Departmental Representative would submit that the appellant being a unit registered with the Central Excise Department, should have known the law and should have filed declaration as required even under Notification No.84/1994, which is being....

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....any declaration of getting the goods job-worked from the appellant. Though, many case-laws have been referred by the ld. Counsel which has held that non-filing of declaration is only a procedure, we find that the case laws can be considered at the time of final disposal of appeal, as the distinguishing factor is that the appellant herein is registered with Central Excise department and is supposed....