2012 (3) TMI 159

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....hri Nitin Pathak, DR   ORDER   Per Archana Wadhwa:   The prayer in the application is to dispense with the condition of pre-deposit of duty of Rs. 14,55,88,277/- confirmed against the applicant for the period 1.4.2006 to 29.2.08 along with imposition of penalty of identical amount under Section 11AC of the Act.   2. After hearing both sides, we find that the appellants are ....

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....n as recorded in RG.I and have increased the same by 50% of the production so recorded on the ground that addition of water results in 50% of excess production on account of addition of water. Accordingly, duty stands confirmed against them on the findings of excess production and clearance.   4. It may be necessary here to refer to the background of another case made against the appellant f....

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....7 crores confirmed by the Settlement Commission was not on this ground alone. He clarifies that the confirmation of demand on this issue was around Rs. 17 crores and the balance confirmation of demand was on clandestine removal which in turn were based on evidences showing excess receipt of raw material as also the transportation of the final product.   6. The learned Advocate further submit....

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....atmospheric reaction of carbon dioxide to calcium carbonate, admittedly results in higher production of end product. As such, he submits that impugned order of the Commissioner enhancing the production to 50% is just, proper and appellant be directed to deposit the entire amount.   8. After appreciating the submissions made by both sides, we at this prima facie stage, find that there is an o....