2013 (11) TMI 1184

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....) PER : S S Kang Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of Rs. 65,96,938/- interest and penalty. The demand is confirmed on the ground that applicant manufactured the goods classifiable under Chapter heading 4820.10 of the Central Excise Tariff Act, 1944 i.e. statutory register, challans etc. and had not paid the appropriate duty. 3. The content....

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....by the railways. 4. The Revenue submitted that the account registers etc. are marketable hence applicants are liable to pay duty. The revenue submitted that in the earlier stay order in applicant's own case applicant had deposited Rs. 50,71,583/- lakhs against the demand of Rs. 53,89,486/- lakhs it is not a case for total waiver of duty. 5. We find that the items in question i.e., register, ....