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TMI Blog2015 (6) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... Prabhakar Sastry, Advocate For the Respondent: Dr. A. K. Nigam, Addl. Commissioner (AR) Per : B.S.V.MURTHY The appellant is engaged in the manufacture of ceiling fans. The ceiling fans are affixed with brand name GANGA which belongs to M/s. Vijaya Agencies Pvt. Ltd. (hereinafter referred to as VAPL) The demand for central excise duty on the ceiling fans supplied by the appellant to M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent receipt; in the absence of notice to M/s. Sainath Industries, the demand made on the basis of ceased records from M/s. Sainath Industries cannot be sustained. Under the circumstances, he submits that pre-deposit may be waived and stay may be granted. 2. Learned AR reiterates the observations in the adjudication order. 3. We have considered the submissions. As regards the claim of manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he supplier that they were suppliers from a rural area. The MD also gave the total amount paid, number of fans purchased and the amount of VAT discharged on the fans. Besides the appellant, she also gave names of a few more manufacturers who are suppliers of fans to them. In response to show-cause notice also, the representative of VAPL appeared and they have stood by the statements which has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the show-cause notice which is another factor which goes against them. Needless to say that in case like this it would be necessary to go into all details and statements recorded and it will require lot of time and at this stage, we therefore consider that it would be sufficient if the appellant deposits 50% of the duty demanded. To a specific query from the Bench regarding financial difficulti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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