2004 (6) TMI 67

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..... J)]. - The applications for waiver of pre-deposit of duty of Rs. 2,71,540/- and penalty of equal amount, and penalty of Rs. 25,000/- under Rule 26 of the Central Excise Rules, arise out of the order of the Commissioner of Central Excise (Appeals). 2. On hearing both sides, we find that show cause notice proposed recovery of duty from both M/s. Kilitch Co. (Pharma) Ltd. and M/s. Kilitch Drugs (In .....

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..... ra 23(ii) of the adjudication order i.e. "M/s. Kilitch Drugs (India) Ltd." may be read as "M/s. Kilitch Co. (Pharma) Ltd." 3. The Commissioner (Appeals) upheld the order as amended by the corrigendum dated 16-12-2003 and hence these applications for waiver along with appeals. 4. We find force in the submission of the learned Counsel for the applicants that the corrigendum by which duty liabili .....

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