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TMI Blog2013 (12) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... posit of duty of Rs.42,08,620/- along with interest and penalty of Rs.10 lakhs. The learned counsel on behalf of the applicant submits that they are manufacturing 'Vacuum Interrupter Tubes' and 'Vacuum Contactor Units'. He submits that they removed the goods to the independent buyers on payment of duty. But in the case of clearance of goods to their sister units during the period 1994-95 they paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme Court was rejected. In view of that, according to him, the applicants should be directed to predeposit the entire amount of tax along with interest and penalty. He also submits that the case relates to 1994 - 95 and therefore at this stage no leniency should be granted while ordering predeposit. 3. After hearing both sides, we find force in the submission of the learned AR. We find that for p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of the Tribunal was challenged before the Hon'ble Supreme Court which dismissed as reported in 2008 (223) ELT A59 (SC). Hence, the case law relied by the learned counsel would not be required to be considered. We find that the applicants have failed to make out a prima facie case for total waiver. The applicant has already deposited a sum of Rs.10 lakhs. In view of that we direct the applican ..... X X X X Extracts X X X X X X X X Extracts X X X X
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