NEELUKA METAL POWDER & Vs. UNKNOWN

JUDGEMENT

(1.) FOR hearing the appeal, M/s. Neeluka Metal Powder and Chemicals Company are required to pre -deposit a sum of Rs.20,96,390/ - by way of duty, Rs.20,96,390/ - by way of penalty under Section 11 AC and Rs.5,00,000/ - by way of penalty under Rule 173Q of the Central Excise Rules.

(2.) SHRI S.K. Agarwal, Counsel explained the facts of the case and submitted that while the appellants were engaged in the trading of Cut Back Bitumen, they have no manufacturing facilities and that the duty had been demanded on in -sufficient evidence. He also submitted that proper opportunity was not given to the appellants to explain their case. Financial hardship was also pleaded.

(3.) SHRI M.M. Dubey, JDR refers to the order -in -original and submits that the case was booked on the basis of surprise visit and inquiries and detailed order has been passed by the Commissioner and he has based his findings on the basis of the statements and facts on record. He pleads that there is no case for waiving the requirements of pre -deposits.