2013 (10) TMI 490

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....ocate For the Respondent : Shri A.K. Biswas, Supdt.(A.R.) ORDER Per Dr. D.M. Misra: 1. This is an application seeking waiver of pre-deposit of duty amount of Rs.15,03,017/- and equal amount of penalty imposed under Section 11AC read with rule 15 of CENVAT Credit Rules, 2004. 2. At the outset Shri J.P. Khaitan, Ld. Sr. Advocate has submitted that the Applicants are engaged in the man....

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....ds were sold from the MRP affixed on such goods. The department disallowed the deduction of sales tax in computing 10% of the price under said Rule 6(3)(b) on the ground that the Appellant failed to produce evidences of payment of sales tax @ 8%. It is the submission of the Ld. Sr. Advocate that since there was no sale at the factory gate and the goods were sold from the depots, therefore, the con....

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....d. Commissioner(Appeals). He has submitted that since the goods were cleared from the factory for ultimate sale from the depot and the applicant could not able to establish payment of sales tax, therefore, no deduction on account of sales tax claimed to have been paid, were admissible to them in computing the liability under Rule 6(3)(b) of the Cenvat Credit Rules, 2004. 4. Heard both sides and....

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....r of pre-deposit of dues adjudged. Consequently keeping in view the interest of Revenue, the principle of law settled by the Hon'ble Supreme Court & various High Courts in disposing stay application, the applicants are required to make a pre-deposit of 25% of the duty confirmed. At this stage the Ld.Sr.Advocate submitted that they have already deposited an amount of Rs.1,38,838/-. The Ld.A.R. for ....