TaxTMI 
TaxTMI 
2000 (11) TMI 421
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.... Mullick, Advocate, for the Appellant. Shri Prabhat Kumar, SDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The above applications for waiver of pre-deposit of duty and penalty arise out of the common order passed by the Commissioner of Central Excise, New Delhi. Details of the four cases are as under : Appeal No. Appellant Show cause notice date ....
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....d by the DOT for the purpose of manufacture of steel tubes for supply to the DOT. He submits that this bona fide belief stands from two facts (i) that the suppliers were regular suppliers to the applicants and (ii) that the invoices under which the inputs came to them gave the description of the stocks as C.R. coils without mentioning the thickness of the coils and, therefore, the applicants did n....
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....a position to meet any requirement of pre-deposit of duty or penalty. Lastly, he submits that going by the tolerance limits applicable for CR coils, the coils received by the applicants will reach the prescribed specifications of 2 mm and above and, therefore, the applicants' units have used inputs of the prescribed thickness in the manufacture of steel tubes and have correctly availed Modvat cred....
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....even going by the tolerance limits applicable to CR coils, the inputs received by the applicants fall short of the prescribed specifications for CR coils. Lastly, he submits that the plea of financial hardship should not be accepted for totally dispensing with the requirement of pre-deposit of duty and penalty, since the applicants have not got a prima facie case on merits of the matter. 4.&ems....