9911796707
TMI Blog2013 (12) TMI 1344X X X X Extracts X X X X X X X X Extracts X X X X ..... ifficult to accept the difference in the quantities of granulated slag between the two statements, were the quantity cleared without payment of duty - the Applicant is able to make out a prima-facie case for total waiver of amount – Pre-deposits waived till the disposal – Stay granted. - APPEAL NO.E/A/345/2010 - ORDER NO.S-266/KOL/13 - Dated:- 22-4-2013 - Dr. D.M. Misra and Dr. I.P. Lal, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granulated slag was shown as 9,33,117.00 MT, whereas in the relevant ER-1 Returns, the quantity cleared was shown as 2,41,802.868 MTs. The Revenue has issued a demand alleging that the difference in quantity between the said Report and the ER-1 Returns, were clearances without payment of duty. The ld. Advocate explaining the apparent difference it the said two documents, submitted that by an agr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt confusion. He has further submitted that except the said difference in the figures, there is no other evidence of removal of granulated slag had been produced by the Department. 4. Per contra, the ld. AR for the Revenue has submitted that there is no merit in the claim of the Applicant that in the Annual Operational Statistical Report prepared by the Applicant, the clearance made by M/s. ACC, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of removal of goods from the factory, except the difference in the said two statements. The Applicant placed reliance on the agreement between them and M/s. ACC, DCSL, wherein they were obliged to sale around 70% of molten slag generated in the factory. Also, it is not in dispute that M/s. ACC, DCSL is situated within the same factory premises of the Applicant, as is appearing in the agreement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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