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TMI Blog2013 (11) TMI 1346X X X X Extracts X X X X X X X X Extracts X X X X ..... FOR THE RESPONDENT: SHRI S. MISRA, ADDL. COMMR.(A.R.) ORDER Per Dr. D. M. Misra This is an Application seeking waiver of predeposit of duty of Rs.81.92 lakh and equivalent amount of penalty imposed under Section 11AC of the Central Excise Act, 1944. 2. At the outset, ld. Advocate for the Applicant has submitted that the Applicant are engaged in the manufacture of excisable goods namely, MS, HS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e' meant for home-consumption only, therefore, excluding the clearances of goods for captive consumption from its scope, would be incorrect, as it would result in inserting the word, 'home-consumption' in the said Notification, which is contrary to the settled principles of law. 3. The ld. AR for the Revenue reiterates the findings of the ld. Commissioner. 4. Heard both sides and perused the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is made applicable to clearances from places notified therein. It has not been specified -'clearance for home-consumption'. Thus, prima facie, the clearance for captive consumption also would come within the scope of the said Notification. In these circumstances, the Applicant could able to make out a prima facie case for total waiver of the predeposit of all dues adjudged. Accordingly, predep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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