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TMI Blog2010 (4) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... Plea against extended period not acceptable. Appellant failed to establish prima facie case for waiver of pre deposit. Directed to deposit. On compliance of stay order, balance amount of demand stand waived and recovery stayed till disposal of appeal. - E/2800/2009-EX(BR) - 259/2010-EX(PB) - Dated:- 9-4-2010 - Justice R.M.S. Khandeparkar, President and Shri Rakesh Kumar, Member (T) Shri Ajay Jain, Advocate, for the Appellant. Shri Anil Khanna, DR, for the Respondent. [Order per : Rakesh Kumar, Member (T) (For the Bench)]. - This is an application for waiver of requirement of pre-deposit of demand of Rs. 3,26,678/- along with interest and penalty of equal amount upheld vide impugned Order-in-Appeal No. 134/ANS/PCK/2009 pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irmed under proviso to Section 11A(1) of Central Excise read with Rule 6(2) of Cenvat Credit Rules, 2004 and penalty of equal amount was imposed on the appellants under Rule 15 of Cenvat Credit Rules, 2004 read with Section 11AC of Central Excise Act. 1.2 On appeal, the Commissioner (Appeals) vide interim order dated 28-4-2009 directed the appellants to make a pre-deposit of Rs. 1,63,339/- but on failure to pay the duty within the stipulated period, the appeal was dismissed by the Commissioner (Appeals) vide Order-in-Appeal No. 134/ANS/PCK/2009 dated 20-5-2009. It is against this order of the Commissioner (Appeals), the present appeal along with the stay application has been filed. 2. Heard both sides. 3. Shri Ajay Jain, advocate, lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cting nil rate of duty were not under bond; that the goods had been cleared from the factory for home consumption and had not been exported directly from the factory under bond; that though the appellants had declared the value of clearances of agricultural implements at nil rate of duty in ER-I returns without showing payment of the amount as per the provisions of Rule 6(3)(b) of the Cenvat Credit Rules, they had never declared to the department that they are not maintaining separate accounts for receipts, consumption and inventory of the inputs used in the manufacture of dutiable finished products and exempted finished products, as the fact that the Appellants were not maintaining separate accounts as per provisions of sub rule 6(2) of Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d (4) of Rule 6 would not be applicable in case the excisable goods removed without payment of duty are cleared for export under bond in terms of provisions of Central Excise Rules, 2002. Rule 19(1) of Central Excise Rules, 2002 provides for export under bond according to which excisable goods may be exported without payment of duty from the factory of the producer or manufacturer or warehouse or any other premises, as may be approved by the Commissioner and the said exports without payment of duty shall be subject to specific conditions and safeguards and procedure, as may specified by notification issued by the Board. Notification No. 42/01-C.E. (N.T.), dated 26-6-01 issued under sub-rule (3) of Rule 19 prescribes detailed procedure for c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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