9911796707
TMI Blog2013 (6) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... iling credit of duty paid on the cement which was received short by their customers, the applicant is to show that their customers have received less quantity of cement than shown in the invoice. The applicant has not produced such documents before the adjudicating authority nor before the Commissioner (Appeals) it is not a case for total waiver of duty. Applicant is directed to deposit an amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and the applicant availed credit on the duty paid on such quantity which was received back and as per the delivery challans where the buyers of the applicant shows the short receipt of the cement. The demand was confirmed on the ground that the applicant availed credit without cover of any proper document/challan showing short receipts issued by the buyers. 3. The contention of the applicant i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the range Superintendent of CE went to the factory of the applicant for verification of the records and the appellant failed to produce necessary records and the Superintendent vide letter dated 17.02.2012 informed that verification of record could not be carried out as the assessee failed to produce documents as per the direction of the adjudicating authority. The contention is that as per the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.10,00,000/- (Rupees Ten lakhs only) within eight weeks. On deposit of the above mentioned amount, the pre-deposit of the remaining duty, interest and penalty is waived and recovery of the same is stayed during the pendency of the appeal. Compliance on 24.07.2013. Subject to the compliance, the appeal will be taken up on the date fixed.
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