2011 (6) TMI 560

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..... Shri A.K. Sharma, JDR, for the Respondent. [Order]. -  Heard both sides. 2. The Applicant filed this Application for waiver of pre-deposit of duty of Rs. 1,11,706.00 and penalty of equal amount imposed. The demand is confirmed in respect of Hydraulic Oil and Hadilin falling under Chapter 34 of the Central Excise Tariff. The Applicant availed credit in respect of the duty pa....

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.... find that the goods in question are classifiable under Chapter 34 and the same are not specified goods. Further, I find that Hydraulic Oil and Hadilin which is a releasing agent used in the Die cannot be considered as part or accessory of the capital goods. Hence, prima facie, the Applicant failed to make out a case for total waiver of the pre-deposit. Keeping in view the facts and circumstances ....