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TMI Blog1997 (5) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per : K.S. Venkataramani, Member (T)]. The application is for dispensing with pre-deposit of Rs. 27,76,569/- which is being sought to be recovered from the applicants because they have availed of this wrongly as Modvat credit. 2. The ld. Counsel, Shri Willingdon Christian, contended that the Modvat credit has been denied on 16 inputs in question on the ground that there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication for the denying declaration as per Rule 57G(5) of Central Excise Rules unfortunately the applicants omitted to bring this notice of the Commissioner. The applicants exercise of the statutory right has hence not been effectuated. 3. Shri V.K. Puri, the ld. SDR pointed out that having not raised the issue regarding application before the Assistant Commissioner, the applicants are barred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a mere usage of the brand name for the input. In such a situation it is not possible to hold that prima facie for totally dispensing with pre-deposit has been made out. Therefore, for hearing the appeal on merits, we direct the applicant to deposit Rs. 10.00 lacs on or before 31-7-1997, subject to which the pre-deposit of the balance duty amount is dispensed with and recovery is stayed. 5. Mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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