2005 (4) TMI 329

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... llant. Shri Randhir Singh, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. These are two applications for waiver of pre-deposit of Central Excise duty as under :- Name of the Party Duty M/s. Kaycee Electricals Rs. 4,98,84,151/- M/s. Vimla Rolling Mills Pvt. Ltd. Rs. 1,64,71,606/- 2. Shri A.R. Madhav Rao, learned Adv .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s not amounting to manufacture; that this is evident from the fact that subsequently the Central Government has issued a Notification No. 3/91 (N.T.) under Section 11C of the Central Excise Act. He relied upon the decision in the case of Chloride India Ltd. v. CCE, 1994 (72) E.L.T. 435 wherein it has been held that where there is a doubt in the nature or in the mind of the department itself, exten .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re bar or wire rods in the said matter. In view of these facts there is no prima facie case for applying ratio of the said decision in the present matters. However, the learned Advocate has made out a strong prima facie case on the ground of non-invocability of the extended period of limitation for demanding the duty. We, therefore, direct the Applicant No. 1 to deposit a sum of Rs. 40 lakhs only .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X