2013 (4) TMI 2

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....ndent. [Order per : P.G. Chacko, Member (J)]. - This application seeks wavier and stay in respect of duty of Rs. 5,32,139/- and equal amount of penalty. After hearing both sides, we are of the view that the appeal should be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal for final disposal. 2. This appeal is directed against the app....

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....ing this deposit ran out, the appellate authority dismissed the assessee's appeal on the aforesaid ground. 3. After considering the submissions of the learned counsel for the appellant, we have not found prima facie case against the denial of exemption by the original authority under Notification No. 3/2004-C.E. ibid. The notification extended exemption to all items of machinery/instruments/....

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.... purpose of setting up of water supply plant. There is no prima facie evidence even of a water supply plant, as defined under the Notification, having been set up by the appellant. In this view of the matter, the denial of exemption prima facie cannot be faulted. Therefore, the appellant ought to have honoured the appellate Commissioner's direction for pre-deposit. 4. Nevertheless, the final....