2013 (12) TMI 685

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..... al Commissioner (AR) PER : S S Kang Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs.28,96,923 /-, interest and penalty of equal amount imposed under Section 11AC of the Central Excise Act. 3. Brief facts of the case are that a show cause notice was issued demanding duty for the normal period of limitation on the ground that the products, i.e. L .....

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..... ection 35F of the Central Excise Act. 5. The contention of the applicants is that the goods in question are printed books, brochures and leaflets and similar printed matters and are classifiable under Chapter 49 of the Tariff hence the demand is not sustainable. 6. The Revenue submitted that the products in question are in the form of business form etc. which are specifically covered under Chapt .....

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..... books, brochures or leaflets, therefore the applicants have not made out a case for total waiver of duty. Keeping in view the facts and circumstances of the case and the earlier stay order, the applicants are directed to deposit an amount equal to 50% of the duty confirmed, within eight weeks. On deposit of the above mentioned amount, pre-deposit of the remaining dues is waived for hearing of the .....

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