2013 (11) TMI 1113

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..... : SHRI S.CHAKRABORTY, A.R.( ASSTT. COMMR.) ORDER Per Dr. D. M. Misra This Application is filed by the Applicant seeking waiver of predeposit of duty of Rs.6,93,809/- and equal amount of penalty imposed under Section 11AC of the Central Excise Act, 1944 read with Rule 25 of the Central Excise Rules, 1944. 2. Ld. Authorized Representative for the Applicant submitted that the Applicant had been .....

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..... ng the relevant period, had been cleared from the factory without payment of duty. 3. Ld. AR for the Revenue has reiterated the findings of the ld. Commissioner (Appeals). The ld. AR further submitted that the Applicant had not properly accounted for the waste and scrap received from their job worker, in their records and hence, the waste and scrap must have been removed clandestinely without pay .....

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..... e and scrap from the job worker and accounted for the same in their private records, the allegation of non-accountal of such waste and scrap in their statutory records, would not be construed that the waste and scrap had been removed clandestinely without payment of appropriate duty. Thus, the Applicant could able to make out a prima facie case for total waiver of predeposit of the dues adjudged. .....

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