2011 (10) TMI 224

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....ng Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs.1,71,429/-, interest and penalty.  The demand is confirmed on the ground that the applicant was availing credit of duty paid on common inputs which are used in or in relation to the manufacture of final product which is cleared on payment of duty as well as at nil rate of duty. The appli....

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.... has not been taken into consideration, therefore the demand is not sustainable. 4. The Revenue submitted that the applicant failed to produce any evidence in support of their claim. The Commissioner (Appeals) in the impugned order specifically held that the applicant has not provided any data in respect of the inputs meant for use in the manufacture of exempted goods. In absence of such eviden....