2012 (8) TMI 841

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....te, for the Appellant. Shri M.S. Negi, AR, for the Respondent. ORDER This is an application seeking waiver of condition of pre-deposit of Excise duty amounting to Rs. 5,83,887/- with interest and equal amount of penalty. 2. Undisputed facts of this case are that the appellant is engaged in manufacture of tents which comprises of cotton fabric and other accessories like frames and ....

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....use notice raising demand was issued to the appellant wherein the penalty was also sought to be imposed. Jurisdictional Additional Commissioner confirmed the duty demand of Rs. 5,83,887/- with interest and also imposed penalty of equal amount. The appeal preferred against the aforesaid order-in-original was dismissed by the Commissioner (Appeals). 4. Sh. Kumar Akarshan, ld. Advocate pressi....

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....or the respondent on the contrary submits that admittedly the tents manufactured by the appellant apart from tents & fabric also comprises of aluminium support structure as such appellant are required to pay excise duty on metallic part used in the tents. Thus, it is contended that the authorities has rightly confirmed the demand against the appellant. 6. We have considered the rival conte....