2013 (3) TMI 45

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.... Per DR.D.M. MISRA   This is an application filed seeking waiver of pre deposit of Iron Ore Cess of Rs.1,89,585/- and equal amount of penalty imposed under Section 8 of Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act, 1976 read with Section 11AC of CEA, 1944. 2. At the outset, the Ld. Advocate submitted that they have received Iron Ore from M/s. Usha M....

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....t of both sides. I find that the dispute relates to payment of Iron Ore Cess under the relevant provisions of the Iron Ore Mines, Manganese Ore Mines, and Chrome Ore Mines Labour Welfare Cess Act, 1976 read with Section 11A of the Central Excise Act, 1944. The appellant made a categorical statement that the cess has already been paid by M/s. Usha Martin in support of which they have annexed the le....