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TMI Blog2013 (11) TMI 1344X X X X Extracts X X X X X X X X Extracts X X X X ..... s, namely, Central Excise Invoices, Purchase Orders etc - the Applicant failed to make out a prima facie case in their favour for total waiver of the dues – assessee directed to deposit 25% of the duty as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted. - APPEAL NOs.E/A/963-965/2011 - ORDER NO.SO/71187-71189/2013 - Dated:- 16-9-2013 - Dr. D.M. Misra and Dr. I.P. Lal, JJ. FOR THE APPELLANT : SHRI S.P.SIDDHANTA, ADVOCATE FOR THE RESPONDENT : SHRI S.MISRA, A.R.(ADDL. COMMR.) ORDER Per Dr. D. M. Misra; These Applications are filed seeking waiver of predeposit of duty of Rs.1,00,33,596/- and equivalent amount of penalty imposed on the Applicant No.(1) under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r heaters are described as Parucco air- heating system. Thus, the Department was aware of affixing the brand name of Parucco on their goods. Further, he has submitted that since the name, Parucco belongs to their family, therefore, the affixation of the said name, Parucco would not result into any affixation of brand name. In support, he has referred to decision of the Tribunal in the case of Yash Machine Tools vs. CCE, Rajkot, 2013(291)ELT 550(Tri.-Ahmd.), contending that air heaters are different from air-heating system. In this connection, he has also referred to a Chartered Engineer s certificate dated 15.10.11 annexed to the Appeal Memorandum at page 219. The ld. Consultant further submitted that the Applicant Company has been facing s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... failed to produce any brochure relating to Air-Heating System . In absence of the said brochure, the said Chartered Engineers certificate cannot be accepted. 4. In his rejoinder, the ld. Consultant submitted that the statement given by the Director had been subsequently retracted. Therefore, no evidentiary value could be attached to the same. Regarding the brochure relating to Air-Heating System , the ld. Consultant submitted that even though they could not produce any brochure relating to Air-Heating System , but they have enclosed necessary photographs thereof, which would show that Air Heating Systems were in existence. 5. Heard both sides and perused the records. We find that the limited issue for the present purpose is whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the evidences adduced by both sides. Prima facie, we do not find any merit in the submission of the ld. Consultant that air heating system emerges only at the site as the nomenclature, Air-Heating System does not appear in any of the documents, namely, Central Excise Invoices, Purchase Orders etc. Thus, the Applicant failed to make out a prima facie case in their favour for total waiver of the dues adjudged. Keeping in view the interest of the revenue and hardships expressed by the Applicant and also the principle of law laid down by various High Courts and the Hon ble Supreme Court in disposal of stay applications, we direct the Applicant No.(1) to deposit 25% of the duty confirmed(Rupees one crore), after deducting the amount o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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