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V.P.GULATI, T.P.NAMBIAR
Electronics Corporation of India Ltd. – Appellant
Versus
Commissioner of Central Excise, Hyderabad – Respondent
Per Shri V.P. Gulati :
The prayer in these applications is for dispensation of pre-deposit of a penalty of Rs. 63 Lakhs. The appellants have been penalised for the reason that they had removed the inputs in respect of which the MODVAT credit had been taken without payment of duty in violation of the requirements of Rule 57F.
2. The learned Consultant for the appellants has pleaded that the appellants are a Government of India Undertaking and they have got the clearance from the Committee of Secretaries constituted in terms of the judgement of the Hon'ble Supreme Court in the case of ONGC, who have allowed the appellants to contest the appeal before the Tribunal after making the payment of the duty as demanded in terms of the impugned order. The learned Consultant has stated that the duty amount of Rs. 62,71,869/- has already been paid under protest and they are now before us for the dispensation of the amount of penalty levied by the learned lower authority. The learned Consultant has pleaded, as it is, the appellants were not required to pay the duty as held payable by the learned lower authority, in as much as duty to be paid in terms of the decision of the Larger Bench in the
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