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TMI Blog2012 (3) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... e - Held that;- appreciating the order of the Settlement Commission laying down that such water addition to lime and the other material results in 10% excess production of final product - the appellant to deposit Rs. 3.50 crores within a period of 12 weeks from the date of order passed. - E/Appeal No.211/2010 - - - Dated:- 16-1-2012 - Ms. Archana Wadhwa, Mr. Mathew John, JJ. Appeared for the Appellant: Shri S.K. Bagaria, Sr. Advocate Shri Gopal Prasad, Advocate Appeared for the Respondent: Shri B.K. Singh, Jt CDR Shri Nitin Pathak, DR ORDER Per Archana Wadhwa: The prayer in the application is to dispense with the condition of pre-deposit of duty of Rs. 14,55,88,277/- confirmed against the applicant for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand of around Rs. 57 crores stand raised against the appellant, inter-alia, on the above ground. The show cause notice was taken up by the appellant to Settlement Commission who vide their order held that addition of limestone of 50% of the production on account of water addition was not appropriate. They accordingly enhanced the production by 10% of the total production shown by the appellant. Accordingly, they held the appellant liable to pay duty to the tune of Rs. 57 crores. In addition, penalty of Rs. 40 crores was also imposed upon them. 5. Learned Advocate Shri S.K.Bagaria appearing for the appellants submits that the entire amount of Rs. 57 crores confirmed by the Settlement Commission was not on this ground alone. He clarifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of the Settlement Commission laying down that such water addition to lime and the other material results in 10% excess production of final product. The said order of Settlement Commission has not been stayed by the higher forum, though we note a writ petition against the same is admitted by the High Court of Delhi pending final decision. As such, we deem it fit to adopt the criteria affixed by the Settlement Commission. Both sides agree that if excess production is taken to the extent of 10%, the same would result in confirmation of demand of duty of around Rs. 4.80 crores. We further note that appellants have not pleaded any financial hardship except to say that to pay is always hardship and that learned Advocate submits that there ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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