2013 (8) TMI 311

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....Kang: Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs.16,48,118/-, interest and penalty. The demand has been confirmed after denying the credit in respect of S.S. sheets, Plates, Joists, Channels, Coils, M.S. Angles, H.R. Coils, M.S. Plates, Flanges etc. The applicant has availed credit in respect of these items as capital goods under CENVAT ....

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....icant also submitted that the demand is time barred as the applicant has been filing the monthly returns regularly showing taking of credit. 4. We find that the applicant was availing the credit in respect of capital goods, without mentioning items in the monthly returns. In view of the facts and circumstances of the case, the applicant has not made out a case for total waiver of duty. The appl....