2012 (8) TMI 841

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....egi, AR, for the Respondent. ORDER This is an application seeking waiver of condition of pre-deposit of Excise duty amounting to Rs. 5,83,887/- with interest and equal amount of penalty. 2. Undisputed facts of this case are that the appellant is engaged in manufacture of tents which comprises of cotton fabric and other accessories like frames and support made of aluminium support. During t....

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....ppellant wherein the penalty was also sought to be imposed. Jurisdictional Additional Commissioner confirmed the duty demand of Rs. 5,83,887/- with interest and also imposed penalty of equal amount. The appeal preferred against the aforesaid order-in-original was dismissed by the Commissioner (Appeals). 4. Sh. Kumar Akarshan, ld. Advocate pressing for the waiver of condition of pre-deposit h....

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....mittedly the tents manufactured by the appellant apart from tents & fabric also comprises of aluminium support structure as such appellant are required to pay excise duty on metallic part used in the tents. Thus, it is contended that the authorities has rightly confirmed the demand against the appellant. 6. We have considered the rival contention and perused the record. On perusal of Notific....