2004 (10) TMI 102

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....n learned Standing Counsel, on notice, waives service for the respondents. Mr. Malkan placed on record the reply affidavit. 2. Show cause notice dated 21-3-1991 was issued to the petitioner calling upon it to show cause as to why excise duty of Rs. 5,72,852.29 ps. should not be imposed under Rule 192 of the Central Excise Act and also penalty on the petitioner and the goods should also not be c....

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....irection to the Commissioner, to decide the notice in accordance with law after considering the submissions of the petitioner (Annexure 'G'). It is the case of the petitioner that in spite of this, the respondent No. 2 initiated second round of proceedings against the petitioner by raising issues which were already decided earlier by the CEGAT and once again the order-in-original was passed on 30-....

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....04 and on that condition recovery was stayed. After depositing of the amount of Rs. 3 lacs, the appeal was ordered to be placed for hearing (Annexure 'L'). This impugned order dated 2-6-2004 passed by the CESTAT on application C/S/244/ 2004 in Appeal No. C/313/2004 is challenged in this petition. 3. Learned Standing Counsel Shri Malkan relying on the judgment of the Division Bench of this very ....

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....AT (Annexure 'F') whereby the CEGAT had completely waived the pre-deposit of duty and penalty amount considering the financial condition of the petitioner. In the second round of litigation before the CESTAT, this very ground was taken by the petitioner in the stay application in Para  7(K)  and  in  ground  7(L),  it  was   contended that the applicant....