2014 (1) TMI 1064

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.... Advocate For the Respondent: Shri Ganesh Havannur, Addl. Commissioner (AR) ORDER Per: P. G. Chacko; This application filed by the appellant seeks waiver and stay in respect of the following demands: (a) Rs.32,00,856/- towards duty for the period 1999-2002; (b) Equal amount of penalty imposed under Section 11AC of the Central Excise Act; and (c) Penalty of Rs.1.5 lakhs imposed under Rule 25....

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....iculars of the demand raised by the Commissioner in the earlier round and those of the impugned demand. According to this worksheet, the appellant is at best liable to pay duty of only Rs.3,82,285/- which appears to have been estimated on the premise that, during the period of dispute, the appellant was entitled to the benefit of Notification No.8/1997-CE dated 1.3.1997 and Notification No.2/1995-....