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TMI Blog2013 (12) TMI 1296X X X X Extracts X X X X X X X X Extracts X X X X ..... s not been disputed by the Revenue - since the amount of duty involved on the goods were already paid, thus the Applicant could make out a prima facie case for total waiver of amount – Pre-deposits waived till the disposal – Stay granted. - Appeal No.-194/2011 - ORDER NO.S-238/KOL/13 - Dated:- 29-4-2013 - Dr. D.M. Misra and Dr. I.P. Lal, JJ. For the Appellant: Dr. Samir Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and has been confirmed by the lower authorities on the ground that they have exceeded the limit of Rs.100.00 Lakhs prescribed under SSI exemption Notification No.8/2003-CE Dated- 01/3/2003. The Ld. Advocate submitted the same was not the issue in the SCN. Further, the Ld. Advocate has vehemently argued that the entire quantity of goods mfd. by the Applicant were cleared to M/s Khadim Shoe Pvt. Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the exemption limit of Rs.100 Lakh prescribed under the said Notification. Also, we find that the entire amount of duty involved in the said shoes had been discharged by M/s Khadim Shoe Pvt. Ltd, which has not been disputed by the Revenue. For the present purpose, since the amount of duty involved on the goods were already paid, thus the Applicant could make out a prima facie case for total waive ..... X X X X Extracts X X X X X X X X Extracts X X X X
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