2014 (10) TMI 120

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.... Commissioner (AR) JUDGEMENT Per: Ashok Jindal: The applicant is seeking waiver of pre-deposit of duty, interest and penalty confirmed against them. 2. The facts of the case are that the applicants was clearing their finished products through Pir-Pau and BPT pipelines to their warehouses. On 06.09.2004, the facility of warehousing was withdrawn therefore, duty was payable at refinery i....

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.... in the earlier round of litigation, this Tribunal has granted waiver of pre-deposit. 4. On the other hand, the learned A.R. opposes the contention of the learned Counsel and submits that in the remand proceedings, verification report was asked and the applicant has not submitted the required data to the adjudicating authority to ascertain the actual demand. Moreover, the claim of the applicant....