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TMI Blog2000 (11) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Prabhat Kumar, SDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. The above applications for waiver of pre-deposit of duty and penalty arise out of the common order passed by the Commissioner of Central Excise, New Delhi. Details of the four cases are as under : Appeal No. Appellant Show cause notice date Period Duty Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e having the thickness as per the specifications prescribed by the DOT for the purpose of manufacture of steel tubes for supply to the DOT. He submits that this bona fide belief stands from two facts (i) that the suppliers were regular suppliers to the applicants and (ii) that the invoices under which the inputs came to them gave the description of the stocks as C.R. coils without mentioning the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... units are lying closed for over two years and are not in a position to meet any requirement of pre-deposit of duty or penalty. Lastly, he submits that going by the tolerance limits applicable for CR coils, the coils received by the applicants will reach the prescribed specifications of 2 mm and above and, therefore, the applicants units have used inputs of the prescribed thickness in the manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fications as prescribed by the DOT. He submits that even going by the tolerance limits applicable to CR coils, the inputs received by the applicants fall short of the prescribed specifications for CR coils. Lastly, he submits that the plea of financial hardship should not be accepted for totally dispensing with the requirement of pre-deposit of duty and penalty, since the applicants have not got a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 50,000/- (iii) M/s. Chandra Hi-Tech Engineers P. Ltd. . Rs. 1.5 lakhs (iv) M/s. GMI Super Sales Agencies . Rs. 2 lakhs On such deposit, the pre-deposit of balance duty and the entire penalty shall stand waived and there shall be stay of recovery during the pendency of the appeals. Failure to comply with these directions shall res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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