2013 (10) TMI 1114

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..... not in dispute that after carrying out necessary process, the axles and wheels were returned to M/s. Durgapur Steel Plant who ultimately discharged the duty on the said axles and wheels – Following Mohata Coal Company (P) Ltd. [2013 (10) TMI 1109 - CESTAT KOLKATA] - the Applicant could able to make out a prima facie case for total waiver of all dues - predeposit all dues was waived and its recove .....

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..... cess, the axles and wheels are returned to M/s. Durgapur Steel Plant who ultimately discharged the duty on the said axles and wheels. In support, he has produced a certificate issued by M/s. Durgapur Steel Plant. The ld. Consultant submitted that this Tribunal, in similar circumstances, has already allowed the waiver of predeposit to the same Applicant Firm and to another assessee namely, Mohata C .....

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