TMI Blog2007 (2) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal had been approached by way of an Appeal against the Order-in-Original dated 21-4-2006 passed by the Commissioner, Central Excise; the Order is a detailed one where contentions have been discussed threadbare. The Commissioner inter alia had confirmed Central Excise Duty amounting to Rs. 2,21,71,986/-; penalty of Rs. 1,10,85,993/- on each of the two partners of M/s. Gene Pharma in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment of NCT of Delhi decided on 15-2-2007. After considering the plenitude of precedents including Vijay Power Generators. Ltd. v Commissioner of Sales Tax, [2000] 120 STC 377, Shyam Kishore v. Municipal Corporation of Delhi, (1993) 1 SCC 22, Gujarat Agro Industries Co. Ltd. v. Municipal Corporation of the City of Ahmedabad, AIR 1999 SC 1818, State of Haryana v. Maruti Udyog Ltd., [2001] 124 STC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acturing Co. v. Special Director, Enforcement Directorate, 127(2006) DLT 573 one of us (Vikramajit Sen, J.) had observed that in a number of cases it had been no that even though the Tribunal (Appellate Tribunal for Foreign Exchange) was of the view that no prima facie case or undue hardship had been made out, exemption from pre-deposit of penalty had been granted as if the Tribunal possessed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions of the Petitioner so far as merits of the case are concerned. In the course of detailed hearings before CESTAT an application came to be filed on 19-12-2006 highlighting the fact that on a perusal of the Worksheets made available to the Petitioner on the direction of the CESTAT it had become apparent that the discrepancy in duty calculation has arisen, not because of discrepancy in quantity, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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