2000 (12) TMI 111

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....gality of the order passed by the Customs, Excise & Gold (Control) Appellate Tribunal (in short 'Tribunal') while disposing of an application for waiver of pre-deposit, in terms of Section 35F of the Central Excise Act, 1944 (in short the 'Act'). By Order-in-Original dated 4th February, 2000 passed by the Commissioner of Central Excise, Kanpur (in short the 'Commissioner'), various amounts of duty....

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....nufactured on jobwork basis and cleared by petitioner to M/s. Bharat Electricals, without payment of duty, by availing the procedure provided under Rule 57F(4) for making clearances, without payment of duty, were being used by aforesaid M/s. Bharat Electricals in the manufacture of excisable goods charged to Central Excise duty at nil rate. On the basis of above information, factory premises of th....

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....manufactured were used or removed in the manner provided under the said provisions. This was clearly admitted by Shri G.K. Agarwal, Manager and authorised signatory of M/s. BE in reply to Question No. 6 in his written statement dated 29-10-98." It appears that the petitioner took somewhat different stand before the Commissioner. First, it was said that instead of claiming exemption under Notifi....

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....ction was given to deposit Rs. 12 lakhs towards duty and Rs. 1 lakh towards penalty, so far as the petitioner is concerned. 2. In support of the present application, it was submitted by learned Counsel for the petitioner that the Notification has not been construed in its proper perspective. In view of the somewhat conflicting stand we wanted to know the exact notification on which petitioner r....