2013 (11) TMI 1104

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....) ORDER Per Dr. D.M. Misra; 1. This is an application seeking waiver of pre-deposit of duty of Rs.28,31,391/- and equal amount of penalty imposed under section 11AC of Central Excise Act, 1944. 2. At the outset the Ld.Consultant appearing for the applicant has submitted that the allegation of the Revenue is that they have failed to discharge duty on dismantling of storage tanks installed in t....

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....dvat/Cenvat Credit has been taken on such tanks. The evidences now the applicants are producing has to be verified and scrutinized by the lower authorities. 4. Heard both sides and perused the records. We find that undisputedly the applicant had cleared dismantled storage tanks from their factory without payment of duty. It is the claim of the applicant that since no Modvat Credit has been availe....