2014 (1) TMI 681

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..... e value of the crates (excluding taxes) in terms of Rule 6(3) of CENVAT Credit Rules, 2004 - the appellant is directed to deposit an amount of Rupees thirty lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted. - Appeal No. 865 of 2012 - Miscellaneous Order No. 25426 - Dated:- 19-3-2013 - Mr. P.G. Chacko and Mr. B.S.V. Murthy, JJ. .....

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..... .44 lakhs on such crates, a fact admitted in their own letter dated 10.1.2011. They did not maintain separate accounts in respect of the crates used as packing material for dutiable final products and what is used as packing material for mango slice (exempted product) during the period of dispute. The impugned demand stands confirmed against the appellant on these facts. After considering the subm .....

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..... heet and Profit Loss accounts. Apart from the fact that these documents reflected the financial position of the appellant as on 31.3.2011 and not as on 31,3,2012, we have found a comfortable financial status of the appellant even on the face of these documents. For instance, profit available for appropriation as on 31.3.2011 figures as over Rs. 4 crores. In any case, no documentary evidence of .....

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