2003 (6) TMI 82

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.... Peeran, Member (J)]. - The appellants and the Manager of the appellants company have prayed for waiver of the pre-deposit of mandatory penalty of Rs. 49,639/- and personal penalty of Rs. 10,000/- imposed respectively on them. 2. The allegation is that the appellants destroyed 30% of the Hydrochloric Acid without any application for remission to the department or without payment of excise duty ....

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....tion is allowed. 4. As the issue lies in a short compass both the appeals are taken up together for disposal with the consent of the ld. DR for final disposal as per law. 5. Ld. Counsel for the appellants has also filed copy of the Final Order No. 381/2003, dated 22-5-2003 rendered in their own case, wherein this Bench has set aside the imposition of mandatory penalty as the issue was covere....