2012 (9) TMI 79

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.... Counsel. JUDGEMENT This appeal under Section 36G of the Central Excise Act, 1944 ('Act', for short) impugns the order dated 25.07.2011 passed by the Customs Excise and Service Tax Appellate Tribunal ('Tribunal', for short). The impugned order disposes of the application for waiver of pre-deposit with the direction that the appellant should deposit Rs. 50 lakhs within 8 weeks from the date o....

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.... but in fact delivered CP 172 resin to the third parties. The order in original refers to the statement of Naresh Guleria, Director of the KPIPL recorded on 14.02.2006, wherein he admitted that CP 172 SG resin was purchased by them from M/s. Chemplast Sanman Ltd., New Delhi but the same was illicitly diverted to the manufacturers of battery separators without reversing the credit and also by issui....

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....found. Learned counsel for the appellant submits that statements of 10 Truck drivers were recorded but only two of them were cross-examined. The said two Truck drivers in the cross-examination did not support the case of the Revenue. The appellant?s case it is stated is similar to other cases, where relief has been granted. The appellant is not responsible for any lapses on part of KPIPL. 5. On....