2013 (12) TMI 807

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..... scharge of the liability - As far as the quantum of reversal is concerned, the basis adopted by the appellant will result almost in the same amount that is to be reversed if formula prescribed under Rule 6(3A) is adopted – the deposit made is sufficient for the purpose of admission of appeal - the pre-deposit of balance waived till the disposal – stay granted. - E/527/12 - - - Dated:- 1-3-2013 - .....

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..... ending upon the period, of the value of exempted products cleared to the Ordinance Factory. 2. Aggrieved by the adjudication order, appellants filed appeal with the Commissioner (Appeals) and the Commissioner (Appeals) upheld the adjudication order. Aggrieved by the order of Commissioner (Appeals), appellants have filed appeal before Tribunal along with petition for waiver of predeposit of dues .....

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..... ave considered the arguments on both sides. Even if, reversal as per Rule 6(3A) is done at a later point of time, that should prima facie be good discharge of the liability. As far as the quantum of reversal is concerned, the basis adopted by the appellant will result almost in the same amount that is to be reversed if formula prescribed under Rule 6(3A) is adopted. The details have to be checked .....

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