2009 (6) TMI 774

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..... ]. After examining the records and hearing both sides, I note that the assessee paid duty with interest prior to issue of the show-cause notice. At present, they seek waiver of pre-deposit of stay of recovery in respect of an amount of penalty of Rs. 22,000/- imposed on them under Rule 25 of the Central Excise Rules, 2002. Relevant show-cause notice proposed inter alia to impose penalty unde .....

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..... has been placed on the decision in Ucal Fuel Systems Ltd v. Commissioner of Central Excise, Chennai, 2007 (216) E.L.T. 370 (Tri.-Chennai) and Commissioner of Central Excise Customs, Daman v. Al-Amin Exports, 2007 (211) E.L.T. 305 (Tri.-Ahmd.). The learned Counsel has also claimed support from the Supreme Court s decision in Amrit Foods v. Commissioner of Central Excise, U.P., 2005 (190) E.L.T. 4 .....

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