2013 (12) TMI 980

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....R Per P.K. Das; 1. The applicant filed this application for waiver of pre-deposit of duty of Rs.51,06,276/- along with interest and equal amount of credit and penalty. The period of dispute is Oct'06 and Nov'06. The show cause notice was issued on 12.10.2011. 2. Heard both sides and perused the records. 3. The Ld. Advocate contested the demand of duty on merits as well as on limitation....

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....t's own case the Hon'ble Madras High Court vide its judgement 12th July 2010 held that process undertaken by the applicant would amount to 'manufacture'. We also find force in the submission of Ld. advocate on limitation. 6. In view of that, the applicant has made out a prima facie case for waiver of pre-deposit of entire amount of duty and equal amount of credit and penalty along with interest....