2009 (8) TMI 949

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....ocate, for the Appellant. Shri K. Lal, SDR, for the Respondent. ORDER We had directed the appellant to pre-deposit a sum of Rs. 35 lakhs towards Central Excise duty and another sum of Rs. 15 lakhs towards customs duty and report compliance on 30-6-2009. We are told that the appellant has since deposited an amount of Rs. 10 lakhs, proof of which is available on record. In the present appli....

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...., it is submitted that the reliance placed by the appellant on Commissioner of Central Excise, Surat v. Sanjari Twisters, 2009 (235) E.L.T. 116 (Tri.-Ahmd.) was not considered by the Bench. The learned counsel has also submitted that the plea of financial hardships also was not considered. In this connection, he has referred to the balance sheets for the assessment year 2008-09. According to the l....

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.... pre-deposit reduced by claiming under two exemption Notifications, one relating to excise duty/CVD and the other relating to SAD. This claim was not expressly made in the stay application. The stay application should make out a prima facie case against pre-deposit and recovery. In this scenario, we are not in a position to reduce the amount to be pre-deposited towards demand of Central Excise dut....