2013 (3) TMI 405

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....arwal, Addl. Commr. (AR) Per: S.S. Kang: Common issue is involved in both the matters, therefore, both the stay petitions are being taken up together for disposal. 2. Applicant M/s Fine Organics (India) Pvt. Ltd. filed this application for waiver of pre-deposit of duty of 5,22,30,673/-, interest and penalty. The applicant M/s Oleofine Organics (India) Pvt. Ltd. filed application for waive....

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....ated CENVAT Credit to the applicants by supplying the materials on payment of duty, when such suppliers are required to supply the goods without payment of duty as per the conditions of Notification No. 44/2001. 5. We have gone through the provisions of Notification No. 44/2001 and find that the Notification is a conditional notification which provides as under:- Notification No.44/2001 - Ce....

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...., namely: -      i. the manufacturer of the intermediate goods holds an Advance Intermediate Licence or has applied for such licence to the Licensing Authority and has obtained an acknowledgement for the same, or as the case may be, has been permitted by the licensing authority or the Committee to manufacture for supply of such goods to the ultimate exporter;   ....

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.... therefore, prima facie the manufacturers are not entitled for benefit of the Notification. The manufacturers cleared the goods on payment of duty and the applicants availed the credit. 7. Further, the allegation of collusion between the applicants and manufacturer-suppliers is in the show-cause notice, however, the manufacturer-suppliers have not been made party to the present proceedings. In ....