2005 (7) TMI 446

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.... Shri R.V. Ramakrishnappa, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  The appellants are required to pre-deposit Rs. 55,44,417/- and penalty of Rs. 51,26,869/-. The Revenue has proceeded to deny the Modvat credit on the basis of the input-output norms which have been worked out on the basis of the norms prescribed by APSEB for manufacture of transformers i....

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.... the findings. He submitted that the norms adopted by the appellant is in order. The Chartered Engineer's Certificate has been issued only after a detailed study of the manufacturing norms adopted by the assessee. He submits that appellant has been discriminated and no other assessee has been proceeded in the like manner. They have not been issued subsequent demands. He submits that there is no cl....

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....-deposit the amounts. 3. On a careful consideration, we find that the department has proceeded against the appellant solely on the basis of norms adopted by APSEB. How these norms are applicable to the transformer industry has not been brought out. The reasons for rejecting the CA's certificate has also not been spelt out. The reason as to why the norms for Exim Policy is not acceptable fo....