9911796707
TMI Blog2013 (11) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... The applicant has not maintained books of accounts separately as clarified in the Board’s Circular – Thus, the applicant has failed to make out a prima facie case for waiver of entire amount of duty, interest and penalty - The applicant directed to pre-deposit a sum of Rupees two lakh fifty thousand as pre-deposit – Upon such submission rest of the duty to be waived till the disposal – Partial s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The learned counsel submits that they are eligible to avail both the notifications No. 58/2008-CE (nil duty) and No.59/2008 -CE on payment of duty simultaneously. There is no restriction of availment of credit on capital goods. In this regard he relies on the decision of the Hon ble Punjab Haryana High Court in the case of CCE Vs. S.T. Cottex Exports Pvt. Ltd. 2011 (268) ELT 318 (P H). 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, it is seen from the impugned order that the applicant has not maintained books of accounts separately as clarified in the Board s Circular. Hence, the applicant has failed to make out a prima facie case for waiver of entire amount of duty, interest and penalty. The applicant is directed to predeposit a sum of Rs.2,50,000/- (Rupees two lakh fifty thousand only) within a period of six week ..... X X X X Extracts X X X X X X X X Extracts X X X X
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