2002 (1) TMI 1293

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....i A.K. Mondal, JDR, for the Respondent. ORDER The prayer in the application is for dispensing with the condition of pre-deposit of duty amount of Rs. 1,95,539/- (Rupees one lakh ninty-five thousand five hundred thirty-nine) with an equivalent amount of personal penalty. The appellants are engaged in the manufacture of brass rods classifiable under Chapter 74 of the CETA. The said brass rods ....

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....x months. In support of his submission he refers to a declaration filed by the appellants in April, 1997 intimating the Revenue that they are engaged in the manufacture of brass rods and were availing the benefit of small scale exemption. Next declaration was filed by them in April 1998 making a claim to the same effect. He submits that the Revenue was aware of the availment of the exemption notif....

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....ered by the said declaration. The said period, submits the ld. JDR, is in any way within the period of six months from the date of issuance of the show cause notice. As such he submits that the appellants should be directed to deposit the entire amount of duty. 4. After considering the submissions made from both the sides I find that there is no dispute about the duty liability of the appe....