2013 (10) TMI 264

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..... dhwa (for the Bench): The prayer in the application is to dispense with the condition of pre-deposit of duty of Rs.6,96,29,549/- confirmed against the applicant-appellant and penalty of identical amount imposed upon them. 2. After hearing both sides, duly represented by Shri Bipin Garg, learned advocate and Ms. Ranjana Jha, learned Jt. CDR, we find that applicant is engaged in the manufacture o .....

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..... iron and steel items supplied by the appellant to M/s. Machmet India Ltd. for laying down the foundation of conveyor belts, do not stand used by them and further the same are used for laying down the foundation which are attached to earth and cannot be said to be cenvatable items. Accordingly the demand stand confirmed. 3. At this stage, we are of the view that disputed issue is arguable and cont .....

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