2014 (1) TMI 1056

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....t (AR) ORDER Per P.K. Das; Applicant filed this application for waiver of predeposit of duty of Rs.4,93,445/- along with interest and penalty. 2. After hearing both sides and on perusal of the records, we find that applicant is a job worker. It has been alleged that the principal manufacturer had not filed declaration as required under Notification No.83/94-CE dt. 1.3.94. The adjudicat....

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....pon by the learned advocate, the factum of cages having been manufactured out of weld mesh in the poultry farms was accepted by the adjudicating authority. In the present case, learned advocate failed to show any evidence in this regard. In view of that, applicant failed to make out a prima facie case for waiver of predeposit of entire amount of duty along with interest and penalty. Accordingly, t....