2013 (10) TMI 1114

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... COMMR.) ORDER Per Dr. D. M. Misra; This is an Application seeking waiver of predeposit of Service Tax of Rs.2,25,43,687/- and penalty of Rs.2,25,06,967/- imposed under Section 78 of the Finance Act and penalties under various other provisions of the Finance Act. 2. At the outset, ld. Consultant for the Applicant submitted that the Applicant are engaged in the process of Machining Work on the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lant for machining work under the provisions of CENVAT Credit Rules. It is 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. In similar circumstances, this Tribunal vide Order No.S-339/KOL/2013 dated 29.05.2013, considering all aspects of the case, had waived the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X