2013 (4) TMI 503

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....R This is an application for waiver from the requirement of pre-deposit of Rs. 52,65,993/- confirmed against the appellant under Rule 6(3) of Cenvat Credit Rules, 2001 along with interest and penalty of equal amount imposed on them under Rule 5 ibid vide Order-in-Original dtd. 21.07.11 passed by Commissioner, Central Excise, Raipur. The appellant manufacture sponge iron, for which the main raw ....

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.... Credit Rules, 2004 would become applicable and in respect of clearances of iron ore fine, the appellant would be required to pay an amount of 8% of the sale value. It is on this basis that the Order-in-Original dtd. 21.07.11 confirming the demand of amount payable under Rule 6(3) along with interest and imposing penalty on the appellant, has passed by the Commissioner. Against this order, the pre....

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....ntral Excise Act, 1944 while in absence of any fraud, wilful misstatement, suppression of facts etc, the same could not be invoked and the demand is, therefore, time barred. He therefore, pleaded that in view of these circumstances, the requirement of pre-deposit of demand of Rs. 52,65,993/- along with interest and penalty of equal amount, may be waived for hearing of the appeal and recovery there....

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....t services, GTA services and clearing & forwarding agent's services in receipt of iron ore lumps in respect of which Cenvat Credit has been availed and which have been used in the manufacture of dutiable as well as exempted final product. 6.1. On time bar aspect, he pleaded that the appellant in the ER-1 returns filed by them did not mention the clearance of iron ore fines and, hence longer lim....