2015 (12) TMI 8

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.... the Appellant. Shri S. Chaudhury, Supdt. (AR), for the Respondent. ORDER This is an application seeking waiver of pre-deposit of duty of Rs. 75.42 lakhs and equal amount of penalty imposed under Section 11AC of CEA, 1944. 2. At the outset, the ld. Advocate Shri K.K. Banerjee for the applicant submits that the applicants are engaged in the manufacture of CTC Tea Processing Machine....

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....in 2013 (294) E.L.T. 605 (Tri.-Kolkata), wherein, in similar circumstances, this Tribunal has allowed the stay application. 3. Per contra, the ld. AR for the Revenue submitted that there is a marginal difference between the facts in Vineet Bagaria's case to that of the present one. In the said case, the evidences were laid by the assessee through certificate of Chartered Engineer to show t....

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....ctor. In support, they have adduced evidences from the respective users who certified that these machines are used for tea leaf cutting manufactured by appellant i.e. CTC leaf cutting machines. We do not see merit in the observation of the ld. Adjudicating Authority that since the certificate contains similar wordings, therefore, the same cannot be relied upon. Also, we do not see any other eviden....