2015 (2) TMI 227

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....d Dr. I. P. Lal,JJ. For the Petitioner : Shri K. K. Anand For the Respondent : Shri S. Sharma, A.R. (Commr.) ORDER Per Dr. D. M. Misra This Application is filed seeking waiver of predeposit of duty of Rs. 1,44,75,868/- and equal amount of penalty imposed under Section 11AC of the Central Excise Act, 1944 read with Rule 25 of the Central Excise Rules, 2002. 2. At the outset, ld. A....

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....ery, which are capital goods and a small portion/quantity was used in laying down the foundation, on which they had paid appropriate duty. He fairly accepts that the Chartered Engineer s Certificate submitted earlier in support of their claim, reflected a consolidated quantity of TMT Bars/Rods used in the fabrication/manufacture of plant and machinery, without furnishing the break-up of the quanti....

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....re the ld. Commissioner, therefore, the said Certificate needs to be scrutinized along with other evidences to ascertain the claim of the Applicant. Hence, he has no objection in remanding the case. 4. After hearing both sides for some time, we find that the Appeal itself could be disposed off, at this stage. Accordingly, the Appeal is taken up for disposal, with the consent of both sides. ....

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....e said Certificate, we find that it is vague and definitely difficult to verify the use of such TMT Bars/Rods in the respective plant, machinery, structural etc.., consequently, resulted in confirmation of the demand. Now, before this Tribunal, the Appellant had placed a Chartered Engineer s Certificate dated 17.06.2010, furnishing the use of such TMT Bars/Rods in the respective plant and machiner....