2013 (10) TMI 173

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..... nt: Shri K.P. Muralidharan, Supdt. (AR) ORDER Per P.K. Das 1. Both these applications are arising from a common order and therefore both are taken up together for disposal. 2. M/s. The Orient Litho Press filed application for waiver of predeposit of duty of Rs.44,649/- along with interest. Ld. advocate submits that this applicant has deposited entire amount of duty and seeks waiver predeposit .....

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..... No.4/2006-CE dt. 1.3.06 instead of claiming NIL rate of duty under Sl.No.90 of the Table appended to the said notification and the Tribunal observed prima facie that assessee is eligible to pay concessional rate of duty. 3. After considering the submissions of both sides, we find that prima facie credit cannot be denied on the ground that supplier had not availed the exemption notification. Henc .....

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