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2014 (2) TMI 825

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....e<br>Ashok Jindal, J. For the Appellant : Shri Neerav R Mainkar, Adv. For the Respondent : Shri B S Meena, Addl. Commissioner (AR) PER : Ashok Jindal The applicant is seeking waiver of dem....

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....ort his contention he placed reliance in the case of Eicher Demm vs. CCE-2001 (140) ELT 227 (Tri. Del.) and W.S. Industries vs. CCCE- 2002 (141) ELT 270 (Tri. Bang). 3. After hearing both the sides....