2013 (11) TMI 1155

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....s, Advocate For the Respondent: Sri S. Misra, A.C. (A.R.) ORDER Per DR. D.M. MISRA; This is an application seeking waiver of pre-deposit of duty of Rs.5,49,77,939.34 and equal amount of penalty imposed under Section 11AC of CEA, 1944. 2. The Ld. Sr. Advocate Dr. Samir Chakraborty appearing for the applicant has submitted that the applicant, in their workshop, situated within the fac....

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....ubsequent period. The Ld. Advocate submitted that all the show cause notices were dropped by the adjudicating authorities from time to time. In support of his contention, that the issues involved in the instant show cause notice and those SCNs is same. The Ld. Advocate has placed some SCNs issued for the subsequent periods. 3. The Ld. A.R. for the Revenue has submitted that in the instant show ....

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....oner -1991 (55) E.L.T. 437 (S.C.). 4. In his rejoinder, the Ld. Sr. Advocate for the applicant has submitted that in their reply to the show cause notice, they have categorically demonstrated the use of these items vis-vis the allegations made in the SCN. He has referred to the relevant portion of their reply placed at page 758 of the appeal paper book, explaining the use of the items inside th....