2015 (10) TMI 1259

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....ubramaniyan, AC (AR) ORDER Per R Periasami The appellant has filed this application for waiver of predeposit of entire amount of dues. 2. The brief facts of the case are that the appellants are manufacturers of MS ingots falling under Chapter 7206 1090. The allegation of the Department is that the appellants have manufactured MS ingots and clandestinely removed without payment of duty ....

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....ted interim stay for collection of the dues. 4. On the other hand, learned AR for Revenue reiterates the allegations contained in paragraph 7.4 of the show-cause notice and paragraphs 25.3., 25.4 and 25.5. of the adjudication order and submits that there was no production recorded during the period November 2006 to December 2007 and February 2008 to August 2008 whereas the appellants have paid ....

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.... Supreme court and the Hon'ble High Court of Madras pertaining to sales tax is not relevant to the present case. Therefore, the appellants have failed to make out a prima facie for waiver of predeposit of entire dues. Accordingly, the appellants are directed to predeposit Rs. 1,50,00,000/- (Rupees one crore fifty lakhs only). The appellants are directed to make the first installment of Rs. 75,....