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TMI Blog2013 (12) TMI 1236X X X X Extracts X X X X X X X X Extracts X X X X ..... osit Rs. 10.50 Lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted. - Ex.Ap.591/2011 - - - Dated:- 9-9-2013 - D M Misra And I P Lal, JJ. For the Appellants : Shri B N Chattopadhyay, Consultant And Shri N K Chowdhury, Adv. For the Respondent : Shri S Chakraborty, AC (AR) PER : D M Misra This is an Application seeking waiver of pre-deposit of duty of Rs.1.55 Crores and equal amount of penalty imposed under Section 11AC of Central Excise Act, 1944 read with Rule 25 of Central Excise Rules, 2002. 2. At the outset Shri B.N. Chattopadhyay, Ld.Consultant has submitted that the Applicants are manufacturing various parts of arms and ammunition for ordinance factories ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m for last 3-4 years. 3. The Ld.A.R. for the Revenue has submitted that the condition of Notification No.70/92-CE is very specific. He brought to our notice condition No.4 of explanation (II) to said Notification No.70/92-CE, whereby, the manufacturer (ordinance factory) is required to undertake the responsibility of discharge of excise duty on job-worked materials. Since the mandatory condition has not been fulfilled, therefore, the Applicants are not eligible to the benefit of the Notification. In support of the plea that the said condition has not been fulfilled, the Ld.A.R. brought to our notice a letter dated 06.04.2010 annexed at page 58 of the Appeal Memorandum, wherein it has been categorically stated that the manufacturer (ordina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt that the second show cause notice invoking extended period of limitation on the same issue, may not be correct. We find that the Applicant could not be able to make out a prima facie case for total waiver of pre-deposit of dues adjudged as part of demand is for normal period. Keeping in view the interest of Revenue and the principle of law laid down by the Hon'ble High Courts and Supreme Court in disposing the stay applications, we direct the Applicant to deposit Rs. 10.50 Lakhs within a period of 8(eight) weeks from today and on deposit of the said amount the balance amount of dues adjudged would stand waived and its recovery stayed during pendency of the Appeal. Failure to deposit the said amount would result in dismissal of the Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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