2013 (11) TMI 239

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.... filed for the waiver of pre-deposit of an amount of Rs.9,48,350/-, interest thereof and equivalent amount of penalty. 2. The above said amounts have been confirmed against the appellant on the ground that the appellant had cleared furnitures during the period April 2006 to November 2010 by availing ineligible benefit of Notification No.10/1997-CE dated 01.03.97. 3. Heard both sides and perused ....

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....lege of Pharmacy, Fortis Clinic Research Ltd. and Anil Products Ltd. would fall under the category of institution as contemplated under Notification No.10/97-CE is a debatable issue. At this juncture, we are of the view that the appellant has not made out a prima facie case for complete waiver of the entire amounts involved. In our view, the appellant should be put to some condition to hear and di....