TMI Blog2009 (8) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... was not stated in the course of investigation for which the appellant is not entitled to the composition scheme – Held that: - is no embargo in the law that an option cannot be exercised - appellant has not deposited the demand for the period from April' 06 to Sept.' 07 which is significant amount - direct the appellant to make pre-deposit of Rs. 5 lakhs - On deposit of such amount, pre-deposit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod relating to 1-10-05 to March' 06 has resulted with the demand of Rs. 79,016/-. This demand has already been discharged. After that, for the period April' 06 to Sept.' 06, there is a demand of Rs. 6,43,926/-. The next period is Oct.' 06 to March' 07 and demand relating to this period is Rs. 36,956/-. Both the demands i.e. Rs. 6,43,926/- and Rs. 36,956/- are in dispute in this appeal. Added to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omposition scheme whether opted was not stated in the course of investigation for which the appellant is not entitled to the composition scheme. However to reduce the dispute, the appellant has already made deposit of Rs. 3,64,089/- during pendency of the adjudication. Accordingly, he prays waiver of pre-deposit during pendency of the appeal. 2. Ld. DR Shri Vijay Kumar vehemently contests ..... X X X X Extracts X X X X X X X X Extracts X X X X
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