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TMI Blog2009 (4) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... des on the application for waiver of pre-deposit of duty of Rs. 40,68,408/- together with interest and penalty of equal amount. The grounds for denial have been given in the following break-up :- (i) An amount of Rs. 3,03,816/- has been disallowed on lubricants, chemicals, mill house equipments, structures, M.S channels, welding rods, electrodes etc. (ii) Rs. 24,96,515/- has been disallowed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E v. Solaris Chemtech Limited [2007 (214) E.L.T. 481 (S.C.)] and in EID Parry India Ltd. vide Final Order No. 1312/09 dated 13-2-2009. Therefore, we waive the pre-deposit of the above amount and stay recovery thereof pending the appeal. 4. As regards the sum of Rs. 12,68,077/- we find that this stands disallowed on the ground that the credit was taken on the strength of freight memo, debit note, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to show that the said services were carried out by Unit 4, prima facie case for waiver has not been made out for remaining Rs. 6 lakhs out of the Rs. 12,68,077/-, we therefore direct pre-deposit of Rs. 6,00,000/- (Rupees six lakhs) towards the service tax due within a period of eight weeks from today. On such deposit, the balance amount of tax and penalty stand waived and recovery thereof stayed p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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