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2014 (1) TMI 730
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.... ORDER Per S.S. Kang : Heard both sides. 2. The applicant filed these applications for waiver of pre-deposit of duty of Rs.9,24,540/- interest and penalties. The applicant had already deposited an amount of Rs.1,55,500/- along with interest of Rs.1,16,000/-. In respect of the demand on the ground that there was a change of tariff heading in the invoice on the strength of which credit has ....
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....ame are not to be cleared therefore the same were not reflected in RG-I register. The dies are used in the manufacture of final product and hence demand is not sustainable. 3. The contention of Revenue is that the applicant has availed credit of duty paid of the inputs therefore onus is on the appellant to show use of the same and used in the manufacture of goods which were cleared on payment o....