2014 (3) TMI 634

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..... a Wadhwa: After hearing both the sides, we find that the demand of duty of Rs.5,52,27,559/- stands confirmed against the applicant by denying them the benefit of cenvat credit of duty paid on Iron and Steel items used as support structural. The lower authorities have relied upon the Larger Benchs decision in the case of Vandana Global Ltd. Vs. CCE 2010 (253) ELT 440 (Tribunal-LB). The demand sta .....

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..... 2011-Ex dated 15.12.2011 2. At this stage, ld. Advocate agrees that the demand of around Rs.6 lakhs would be within limitation period. No financial hardship is pleaded. As such, we direct the applicant to deposit Rs. 10 Lakhs (Rupees Ten Lakhs) within a period of 8 weeks from today, as a condition of hearing of the appeal. Subject to deposit of the above amount, pre-deposit of the balance amount .....

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