2011 (6) TMI 270

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....6 lakhs. After giving credit for the amount already adjusted of Rs.15.79 lakhs, the Tribunal has directed the Appellant to deposit the entire amount of the balance of Rs.30.57 lakhs.   The facts lie in a narrow compass. The dispute pertains to the period between June 2003 and April 2008. A notice to show cause was issued to the Appellant on 9 July 2008. The order in original dated 31 August 2009 confirmed the demand of Rs.43.76 lakhs alleged to have been short paid by the assessee under Section 11A(1). A penalty of equivalent amount was imposed under Section 11AC. of the aforesaid amount, the Appellant has paid an amount of Rs.15.79 lakhs. The Commissioner upheld the order of the adjudicating authority. The issue involved pertains t....

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..../10 decided on 11 April 2011 has granted a complete waiver of predeposit. That apart, it has been urged that in view of the judgment of the Supreme Court in International Auto Ltd. vs. Commissioner of Central Excise, 2005 (183) E.L.T. 239 (S.C.) a prima facie case had been made out by the Appellant and a waiver of predeposit was accordingly warranted. In International Auto, the Appellant was a job worker, who manufactured floor plate assemblies for TELCO. Those assemblies were used by TELCO in the manufacture of excavators. TELCO provided inputs to the Appellant for the manufacture of the assemblies on which credit had been taken by TELCO. The Appellant used inputs supplied by TELCO as well as his own inputs in the manufacture of assemblies....