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2014 (11) TMI 236

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..... - Held that:- Duty demand for the normal period works out to ₹ 7.00 lakhs. Considering that the appellant might be eligible for the Cenvat credit on the inputs, pre-deposit of ₹ 3.00 lakhs would be appropriate. The appellant has already paid a sum of ₹ 2.5 lakhs. Considering the payment made, we direct the appellant to make a pre-deposit of another ₹ 50,000/- within a perio .....

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..... vt. Ltd. for the period 2010-2011 by denying the benefit of SSI exemption Notification No.08/2003 dated 01/03/2003. Aggrieved of the same, the appellant is before us. 3. The Ld. Counsel for the appellant submits that the appellant is engaged in fabrication of aluminium structures and fixing glass facades to the buildings using these structures and glass. The appellant is undertaking both the su .....

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..... the factory. If at all, any excise duty liability would be attracted. He also argues that the appellant has paid a sum of ₹ 2.5 lakhs against the demands, which should be considered sufficient for hearing of the appeal. He further points out that in appellant's own case, this tribunal vide order dated 13/09/2012 ordered a pre-deposit of ₹ 50 Lakhs against demand of ₹ 1.23 cr .....

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..... t on the inputs, pre-deposit of ₹ 3.00 lakhs would be appropriate. The appellant has already paid a sum of ₹ 2.5 lakhs. Considering the payment made, we direct the appellant to make a pre-deposit of another ₹ 50,000/- within a period of six weeks and report compliance by 18/03/2014. On such compliance, pre-deposit of balance of dues adjudged against the appellant shall stand waiv .....

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