2013 (10) TMI 1093

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..... ISER) ORDER Per Dr. D. M. Misra; This is an Application seeking waiver of predeposit of duty of Rs.1,76,937/- and penalty of Rs.40,000/- imposed under Rule 25 the Central Excise Rules, 1944. 2. Ld. Consultant for the Applicant submitted that they have cleared RCC spun pipes to M/s. Ramkay Infrastructure Ltd.(RIL), the main contractor by implementing the project financed by Asian Development Ba .....

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..... r submitted that there is no allegation that such pipes were not supplied to the project, but diverted elsewhere. 3. Ld. AR for the Revenue reiterated the findings of the ld. Commissioner (Appeals). 4. After hearing both sides, we find that the issue involved in the present case rests on a very narrow footing. It is the case of the Department that the Applicant's name did not figure in the Proje .....

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