TMI Blog2014 (1) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... al Commissioner (AR) ORDER Per: P. G. Chacko; This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of the adjudged dues which include an amount of Rs. 86,42,618/- demanded in terms of Rule 6(3) of CENVAT Credit Rules, 2004 at the rate of 5% of the total value (excluding taxes) of 'mango slice' (exempted product) cleared during the period of dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (AR), we have not found prima facie case for the appellant against the above demands. The learned consultant has made an endeavour to show that the crates used during the aforesaid period were procured before that period and the same were used in rotation, being durable and returnable. However, it is not in dispute that no accounts were maintained to substantiate this claim. Prima facie, the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant to pre-deposit an amount of Rs. 30,00,000/- (Rupees thirty lakhs only) within ten weeks (this much time specially prayed for by the consultant) and report compliance to the Deputy Registrar on 11.6.2013. The Deputy Registrar to report to the Bench on 17.6.2013. Subject to due compliance, there will be waiver and stay in respect of the balance dues. (Pronounced and dictated in the open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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