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TMI Blog2013 (3) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturers cleared the goods on payment of duty and the applicants availed the credit. Further, the allegation of collusion between the applicants and manufacturer-suppliers is in the show-cause notice, however, the manufacturer-suppliers have not been made party to the present proceedings. In these circumstances, the allegation of collusion is also not sustainable. As the manufacturers, who c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for waiver of pre-deposit of duty of 5,22,30,673/-, interest and penalty. The applicant M/s Oleofine Organics (India) Pvt. Ltd. filed application for waiver of pre-deposit of duty of Rs.20,31,99,840/- and penalty. 3. The applicants are engaged in the manufacture of Organic Chemicals. The demands are confirmed after denying the credit of duty paid on intermediate products supplied by M/s Godrej I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of Notification No. 44/2001 and find that the Notification is a conditional notification which provides as under:- Notification No.44/2001 Central excise (N.T.) In exercise of the powers conferred by of sub-rule (3) read with sub-rule (2) of rule 19 of the Central Excise (No.2) Rules, 2001, the Central Board of Excise and Customs hereby notifies the conditions, safeguards and pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... censing authority or the Committee to manufacture for supply of such goods to the ultimate exporter; ii. the provisions of the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 shall be followed, mutatis mutandis ; iii. the quantity of intermediate goods removed without payment of duty shall not exceed the duty exemption ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llegation of collusion is also not sustainable. As the manufacturers, who cleared the goods on payment of duty, are not party in the present proceedings and the applicants have only availed the credit of duty paid hence prima facie the applicants have a strong case for waiver of pre-deposit of dues. Accordingly, the pre-deposit of dues is waived and recovery of the same is stayed during pendency o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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