2004 (8) TMI 528

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..... ltant, for the Appellant. Shri R.K. Chandan, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The application for waiver of pre-deposit of duty of Rs. 33,39,917/- and penalty of Rs. 14,00,000/-, on capital goods destroyed in a fire which took place on 26-1-2001, arises out of the order of the Commissioner of Central Excise Customs, Vapi. The demand has been co .....

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..... ion (2) of Section 3 or Section 4 or Section 4A of the Central Excise Act and such removal shall be made under the cover of an invoice referred to in Rule 7 of the Cenvat Credit Rules, 2002. We find that the applicants have satisfied us prima facie that Rule 3(4) stood complied with by payment of duty on clearance of capital goods which was salvaged after the fire and, therefore, a prima facie cas .....

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