2013 (6) TMI 5

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.... 1. Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs.37,48,092/-, interest and penalty. The demand is confirmed after denying credit of duty paid on the final product. The applicants are clearing cement in the bulkers to their buyers. At the time of deliveries of the cement from bulker to the buyers, some consignment of cement remained in the bul....

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....e, the appeal was dismissed. The contention is that the applicant is having all the records showing the delivery of short supply of cement to their buyers and the challans issued by the buyer, debit entries made by the applicant to show that the buyers have received less quantity of the cement mentioned in the invoice issued by the applicant on which duty has been paid hence the demand is not sust....

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....ircumstances, the applicant is to show that their customers have received less quantity of cement than shown in the invoice. The applicant has not produced such documents before the adjudicating authority nor before the Commissioner (Appeals). In these circumstances, we find that it is not a case for total waiver of duty. However, taking into accounts the facts and circumstances of the case, the a....