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2014 (2) TMI 588

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..... re of the excisable goods - Applicant were not merely doing the trading activities of the goods - Applicant has not been able to make out a case for full waiver of the dues adjudged - Conditional stay granted. - APPEAL NO.E/A/129/2012 - ORDER NO.SO/75037/2014 - Dated:- 2-1-2014 - DR. D.M. MISRA AND DR. I.P.LAL, JJ. FOR THE APPELLANT : SHRI B.N.CHATTOPADHYAY, CONSULTANT ASSISTED BY SHRI N.K.CHOWDHURY, ADVOCATE FOR THE RESPONDENT : SHRI S.MISRA, A.R.(ADDL. COMMR.). ORDER Per Dr. I. P. Lal; This is an Application filed by the Applicant seeking waiver of predeposit of Rs.3,56,49,937.78, interest (not quantified) and equal amount of penalty imposed on the Applicant. 2. At the outset, ld. Consultant for the Applicant has .....

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..... Registration for manufacture and started paying the duty on their own. 3. Per contra, ld. AR for the Revenue reiterated the findings of the ld. Adjudicating Commissioner. 4. Heard both sides. We find from the findings of the ld. Commissioner (Appeals), that he has passed the detailed order after analyzing each of the evidences to arrive at the conclusion that the Applicant were indulging in manufacturing of excisable goods on which they did not discharge any central excise duty. We find that the Applicant themselves, had taken the Central Excise License as manufacturer of excisable goods for the subsequent period. It is not in dispute that the process carried out by the Applicant before the impugned excisable goods were sold, remained t .....

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..... ut, while the unit was registered as a dealer and after March, 2009, while the unit got a manufacturer s registration. Similar averments were made by Shri Ashok Agarwal, Director of the assessee company, who in his statement dated 12.04.2010, inter alia, stated that before taking the Central Excise Registration as a manufacturer, they were well-equipped with the plant and machinery for manufacture of the products like digital Thermometer, indicator, digital scaler etc. They were also engaged in calibrating on the products like PID Controllers, Non-Contract Thermometer, Indicator etc. He, further, stated that after taking the Central Excise Registration as a manufacturer, they were doing the same as they were doing earlier. After registratio .....

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