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TMI Blog2013 (12) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. ORDER Heard the learned Advocate for the appellants and the DR for the respondent. 2. This is an application for stay filed in the appeal arising from order dated 7-4-2010 passed by the Commissioner (Appeals) Delhi. By the impugned order, the appeal filed by the appellants against the order of the Additional Commissioner, Gurgaon dated 8-9-2009 has been dismissed. The adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he other hand, it is submitted that in the facts and circumstances of the case, the authorities below have correctly dealt with the issue involved in the matter and have rightly disallowed the credit. 5. It is not necessary to go into various points sought to be raised on behalf of the appellants. Suffice to refer to the clear finding of fact arrived at by the adjudicating authority and conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mporting the provisions of Central Sales Act in the Central Excise Act does not arise as no such exercise is permissible in law. In that regard there are catena of decisions of the Apex Court. In the facts and circumstances of the case, therefore, it is not necessary to deal with in detail with the various decisions sought to be relied upon in the matter as they are clearly distinguishable and are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit does not arise. 7. In such circumstances, we do not find prima facie case having been made out for total waiver of the amount payable under the impugned order. In our considered opinion, therefore, we direct the appellants to deposit 60% of the duty demanded under the impugned order within eight weeks. On such deposit being made, the balance amount of duty, interest and penalty shall s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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