2013 (6) TMI 320

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..... ides. 2. Applicant filed this application for waiver of pre-deposit of Rs.1,15,50,001/-, interest and penalty. The applicant is a 100% EOU the demand of Rs.36,07,253/- is confirmed in respect of the steam consumed captively in the third Turbine Generator for generation of electricity which is sold to the Maharashtra State Electricity Board. The demand of Rs.79,42,748/- is confirmed in respect of .....

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..... ce, the demand in respect of furnace oil is not sustainable. 4. In respect of the demand on steam the contention is that the steam so generated is waste steam and the same is not marketable. Hence, the demand in respect of steam is also not sustainable. The applicant also submitted that the demand is time barred as show cause notice was issued demanding duty by invoking extended period of limitat .....

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..... ted facts are that 3 rd Turbo generating sets is used for generation of electricity which is sold outside the 100% EOU and not for the manufacture of goods exported. The applicants are clearing steam on payment of appropriate duty to that outside unit. Therefore, prima facie we find no merit in the contention of applicant is that steam is not excisable. Keeping in view of the facts and circumstanc .....

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