2006 (7) TMI 460

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..... SDR, for the Respondent [Order per : Archana Wadhwa, Member (J)]. The prayer in the application is for dispensing with the condition of pre-deposit of duty of Rs. 3,59,26,358.55/- (Rupees three crores fifty-nine lakhs twenty-six thousand three hundred fifty-eight and paise fifty-five only) confirmed against the applicant/appellant. Out of the said amount of duty of approximately 1.95 cro .....

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..... ved that there may be a number of arguments in favour as well as against the availability of the said credit. However, he has denied the credit on the ground that the appellants were charging rent at the rate of Rs. 15/- per crates from the customers. 3. As the demands were also challenged on the point of limitation, adjudicating authority has observed that inasmuch as, the demands have been con .....

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..... rown corks Revenue has taken into account only the production of 300 ml bottles and ignoring the use of crown cork for 200 ml bottles. If the production of both the bottles is taken into account, the wastage of crown corks would come down. In any case, at this prima facie stage, we find that there is no other evidence to reflect upon the activity of clandestine manufacture and removal of the goods .....

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