2014 (11) TMI 670

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....the Appellant. Shri Xavier Felix, CGSC, for the Respondent. JUDGMENT The assessee seeks admission of the Civil Miscellaneous Appeal on the following question of law :- "1.    Whether the Hon'ble Tribunal was correct in directing the appellant to pre-deposit Rs. 40 lakhs for hearing the appeal and to stay the operation of the impugned order? 2.    &....

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....ppellant is engaged in the manufacture of cement. The Department denied Cenvat credit on M.S. Angles, M.S. Channels, M.S. Plates, TMT Rods etc. to the tune of Rs. 1,72,75,850/-. Apart from demanding interest and penalty to the tune of Rs. 15,80,000/- for the period from June, 2007 to November, 2009, the reason assigned by the Department was that these materials were used by the appellant only in t....

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....resent case as the appellant utilized the iron and steel products only for building supporting structures. 6. The Customs, Excise and Service Tax Appellate Tribunal considered the rival contentions pointed out that in the Final Order No. 40179/2013, dated  8-5-2013, the items in the subject matter were Additional Electrostatic Precipitator on raw mill project, Additional Fly Ash Handl....

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....his, the present Civil Miscellaneous Appeals have been filed. 7. Mr. C. Saravanan, learned counsel appearing for the appellant submitted that the Tribunal was not correct in directing the appellant to pre-deposit the amount for hearing the appeal and the observation of the Tribunal that the appellant has failed to make out a prima facie case was an incorrect finding. He further submitted t....