2014 (1) TMI 681

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....ndent: Mr. Ganesh Havanur, Additional Commissioner (AR) ORDER Per: P. G. Chacko; This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of the adjudged dues which include an amount of Rs. 86,42,618/- demanded in terms of Rule 6(3) of CENVAT Credit Rules, 2004 at the rate of 5% of the total value (excluding taxes) of 'mango slice' (exempted prod....

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....s of the learned Additional Commissioner (AR), we have not found prima facie case for the appellant against the above demands. The learned consultant has made an endeavour to show that the crates used during the aforesaid period were procured before that period and the same were used in rotation, being durable and returnable. However, it is not in dispute that no accounts were maintained to substa....