2014 (1) TMI 164

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..... g in stock on the date of opting of benefit of Nil rate of duty under SSI exemption notification - the appellant has not made out prima facie case in their favour – appellant directed to deposit of approx.. Rupees One lakh and fifty three thousands as pre-deposits – upon such submission rest of the duty to be waived till the disposal – Partial Stay granted. - Appeal No.E/10023/2013 - - - Dated:- .....

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..... SI exemption notification. At this juncture, we find that the appellant has not made out a case for complete waiver of pre-deposit of the amounts involved, at least for reversal of CENVAT Credit. 4. Accordingly, we direct the appellant to pre-deposit an amount of Rs.1,53,567/- (Rupees One lakh, fifty three thousands, five hundred and sixty seven only) as an amount liable to be reversed on the da .....

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