2012 (3) TMI 159

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....Respondent: Shri B.K. Singh, Jt CDR Shri 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....

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....s such, the Revenue has discarded the production 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 backgr....

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.... appellants submits that the entire amount of Rs. 57 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 prod....

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....same in to Calcium Hydroxide and subsequently with the 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 sid....