2013 (11) TMI 1102

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....he Respondent: Shri S. P. Pal, Appraiser (A.R.) ORDER  Per Dr. D.M. Misra; 1. This is an application seeking waiver of pre-deposit of duty of Rs.9,95,940.41 and equal amount of penalty imposed under erstwhile Rule 173Q of Central Excise Rules, 1944 read with Section 11AC of Central Excise Act, 1944. 2. Shri S.N. Sinha Mahapatra, Ld. Advocate for the applicant at the outset submitt....

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.... which are primarily used as claimed by them with electric induction furnaces. Prima facie, we find that this Tribunal in Pillar Induction (India) P. Ltd.(supra) has considered the classification of water cooled cables having identical use and held it classifiable under Chapter sub-heading 8544.00 of CETA, 1985. Thus, the applicant could not able to make a prima facie case for total waiver of dues....