2013 (10) TMI 1141

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....dent: Shri S. P. Pal, Appraiser (A.R.) ORDER Per Dr. D. M. Misra : This is an application for waiver of predeposit of cenvat credit of Rs.4,71,328/-. 2. The ld. Consultant appearing for the applicant has submitted that during the period from April, 2003 to July, 2004, on clearance of resin coated jute fabrics, the applicants have discharged additional excise duty at the time of its removal, ev....

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....ngaged in the manufacture of jute fabrics and the jute industry is now in a very bad shape. Therefore, direction of predeposit of any amount would result in undue hardship to them. 3. The ld. A.R. appearing for the Department, reiterated the findings of the ld. Commissioner (Appeals) and submitted that even though the applicant has discharged additional excise duty, but did not pay basic excise d....