2014 (8) TMI 181

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....adip Kumar Das 1. The applicant filed this application for waiver of predeposit of duty of Rs. 20,20,478/- along with interest and penalty. Heard both sides and perused the records. 2. The applicants are engaged in the manufacture of scouring powder, and detergent washing powder of Chapter Heading 34 of the Schedule to the Central Excise Tariff Act, 1985. The applicant received the scouring ....

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....oss is varied from 3.1% to 3.5% and 3.1% to 4.1% on detergent powder and scouring powder respectively. He also submits that demand is barred by limitation in so far as they have declared the use of material and the finished products in their E.R.6 Returns and there is no suppression of fact with an intent to evade payment of duty. 4. On the other hand, Ld. Authorized Representative on behalf of....

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....the percentage of loss which would be examined at the time of appeal hearing at length. Prima facie, I find that there is loss of 4.51% in the year 2011-12 which is much higher than the permissible loss as mentioned in the Act. The submission of learned advocate on limitation would be examined at the time of appeal hearing at length. Considering the overall facts and circumstances of the case, I d....