2013 (8) TMI 64

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..... ng at duty liability, the amount which has been considered as a value, be considered as cum-duty price and duty liability should be worked back - Entire issue needs to be gone into detail, which can be done only at the time of final disposal of appeals - Appellant has not made out a prima facie case for complete waiver of the pre-deposit of the amounts involved - Direct the main assessee M/s Shub .....

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..... dered the pleas of the appellant regarding availability of the CENVAT Credit on the inputs which were utilized for manufacturing of final product, held to be clandestinely removed and also that both the lower authorities have not considered the cum-duty price of the goods cleared from the factory premises. It is his submission that all the issues need to be gone into. 3. Ld. Departmental Represe .....

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..... all this in mind, we are of the view that the entire issue needs to be gone into detail, which can be done only at the time of final disposal of appeals. We are of the considered view that the appellant has not made out a prima facie case for complete waiver of the pre-deposit of the amounts involved. 5. Accordingly, in order to hear and dispose all the appeals, we direct the main assessee M/s S .....

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