2015 (3) TMI 340

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....ng waiver of pre-deposit of duty, interest and penalties imposed against each of them in the impugned order. 2. Brief facts of the case are that the applicants are 100% EOU and procuring the inputs indigenously without payment of duty by claiming the benefit of Notification No. 23/2003-CE and 52/2003 Cus both dated 31.03.2003. The applicants cleared certain inputs as such and into DTA on payment ....

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....ssue. He also submits that as the demands pertains to the period June 2008 to March 2012 and a show-cause notice came to be issued on 2 nd July 2013 by invoking extended period of limitation which is not sustainable as they were filing their monthly returns regularly and showing their clearance by utilizing CENVAT Credit account. Lastly, the learned Advocate prays that as the unit has been registe....

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....period of limitation is correctly invoked. 5.1 With regard to the financial hardship the learned A.R. submits that the Tribunal should not consider the plea of the learned Advocate at this stage as the Revenue will not be able to recovery any amount from the applicant. Further he submits that it is not a case of revenue neutrality. In fact, if the applicant paid through PLA and then to claim refu....