2014 (1) TMI 573

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....ri S. Chakraborty, A.C.(A.R.) ORDER Per Dr. D.M. Misra; 1. These applications are for seeking waiver of pre-deposit of duty of Rs.1.05 crores and equal amount of penalty under section 11 AC of Central Excise Act and Rs.10,00,000/- on the Director of the applicant. 2. Dr. Samir Chakraborty, Ld. Advocate appearing for the applicant had submitted that the applicant were engaged in the fabrication....

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.... from Aruna Industries Vishakhapatnam and Others vs. CCE, Guntur and Others -1986 (25) E.L.T. 580(Tribunal), Elecon Engineering Co. Ltd. vs. CCE, Chandigarh - 1999 (107) E.L.T. 337(Tribunal), General Mechanical Works vs. CCE, Chandigarh-I - 2003 (162) E.L.T. 454 (Tri.-Del.). However, the Ld. Advocate has accepted that post decision of Mahindra & Mahindra Ltd. vs. CCE, Aurangabad, Chandigarh, Kanpu....