2015 (10) TMI 2609

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....ber(Technical) Shri S.P.Majumdar, Advocate for the Appellant Shri K.Chowdhury, Supdt.(AR) for the Respondent ORDER Per Dr. D.M. Misra. 1. Heard both sides. 2. These applications are filed seeking waiver of total pre-deposit of excise duty of Rs. 2.76 Crores and equal amount of penalty imposed under section 11AC of Central Excise Act, 1944 and personal penalty of Rs. 10.00 Lakhs on the Chai....

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....from the factory are only leviable to duty and not the entire cooling tower comprising both manufactured and bought out items. 4. Per contra, the ld.AR for the Revenue submits that this issue has been considered by this Tribunal while disposing their stay application for earlier period and the applicant has been directed to make pre-deposit vide Order No.SO-71201-71202/2013 dated 23.09.2013. 5. ....