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2013 (3) TMI 3 - AT - Central ExciseNon payment of duty - application for seeking waiver of pre-deposit of duty, interest and penalty - contention of the applicant that with the omission of section and rules under which the duty is demanded without the saving clause, the present proceedings are not sustainable - Held that:- As applicants are engaged in the manufacture of processed textile fabric & during the period in dispute have cleared the processed fabric and have not paid duty as determined under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules by the Commissioner of Central Excise therefore it is not a case for total waiver of duty. Even the Hon'ble Madras High Court in the case of Beauty Dyers (2001 (12) TMI 95 - HIGH COURT OF JUDICATURE AT MADRAS) held that the rules are ultra vires, however, the manufacturer is liable to pay duty under Section 3 of the Central Excise Act. Thus the applicant directed to deposit an amount of Rs. 3,00,000/- within a period of eight weeks. Compliance on 1.3.2013.
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