2015 (10) TMI 901

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....cal Member For the Petitioner : Sri S.P. Siddhanta, Consultant For the Respondent : Sri M. Chattopadhyay, A.C. (A.R.) ORDER Per DR. D.M. MISRA This is an application filed seeking waiver of pre-deposit of duty of Rs. 2.44 Crores and equal amount of penalty imposed under Section 11AC of CEA, 1944. 2. The Ld. Consultant for the applicant has submitted that  for the month of Ja....

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....iew of the judgment of Hon'ble Gujrat High Court in the case of Shreeji Surface Coatings Pvt. Ltd. Vs. Union of India reported in 2015 (320) (ELT) 764 (Gujrat),  the impugned order is unsustainable. 3. The Ld. A.R. for the Revenue reiterated the findings of the Ld. Commissioner. 4. Prima facie, we find that the ratio laid down by Hon'ble Gujrat High Court's case in the case ....