2011 (8) TMI 638

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..... efund of duty paid, thus manufacturer was not entitled to credit. - E/926/10 - - - Dated:- 8-8-2011 - Mr. S.S. Kang, Mr. P.R. Chandrasekharan, JJ. Appearance: Shri S.S. Gupta, Chartered Accountant, for appellant Shri H.B. Negi, Authorised Representative (SDR), for respondent Per: S.S. Kang Heard both sides. 2.The applicant filed this application for waiver of pre-deposit of .....

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..... of duty paid. Further we find that the Larger Bench of the Tribunal in the case of BDH Industries Ltd. relied upon by the Revenue held that the manufacturer is not entitled to take suo motu credit. 7. In view of the above decision of the Larger Bench of the Tribunal, we find that the applicant has not made out a case for waiver of the duty demanded. In these circumstances, the applicant is d .....

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