2011 (7) TMI 829

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....Jt. CDR, for respondent Per: P.G. Chacko 1.These applications are seeking waiver of pre-deposit  and stay of recovery in respect of the Central Excise duty and education cess demanded from the assessee and the penalty imposed on them and on the director of the company.After examining the records and hearing both sides, we are of the view that the appeals have to be finally disposed of a....

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....also imposed a penalty on the director of the company. The company and its director preferred appeals to the Commissioner (Appeals), and also filed therein stay applications seeking waiver of pre-deposit under Section 35F of the Central Excise Act. The appellate authority, disposing of the stay applications, directed the appellants to pre-deposit the entire amount of duty and report compliance by ....

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....147/11/EB/C-II dated 28/02/2011, The Ld. Counsel has made a feeble attempt to make out a prima facie case  for waiver of pre-deposit and  stay of recovery and for  remand of the case to the lower appellate authority.  4. The Ld. JCDR has opposed the plea for waiver of pre-deposit and stay of recovery. He submits that the matter can be remanded to the Ld. Commissioner (Appeal....

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....dispute is materially the same as what they adopted in the past and considered by the Tribunal in stay order dated 28/02/2011. In other words, prima facie, the appellants indulged in suppressing electricity consumption for the purpose of clandestine manufacture of MS ingots.The impugned demand of duty is on the quantity of MS ingots so manufactured and cleared during the period of dispute. Hence, ....