2007 (7) TMI 278

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s” in contravention of Rule 2(1) read with Rule 2(m), Rule 3(1) and Rule 3(4) of Cenvat Credit Rules, 2004 – applicant removing bulk cement to an outside packing station u/not. 15/99-C.E. – stay granted partly
S/Shri T. Anjaneyulu, Member (J) and M. Veeraiyan, Member (T) Shri B.L. Narasimhan, Advocate, for the Appellant. Shri Samir Chitkara, DR, for the Respondent. [Order per : T. Anjaneyulu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ucks to Muldwarka Port, where the appellants operate a bulk cement handling, storing and loading facility along with an office for the operating and supervisory staff. At the time of clearance of the said cement duty is paid by claiming exemption under Notification No. 15/99-C.E., dated 26-3-1999, specifically available for sending bulk cement to an outside packing station. 4. The show cause noti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... osit is required and where the amount is large 25% pre-deposit is reasonable. 6. We have carefully considered the rival submissions in this regard. We feel it adequate to direct the appellant to make pre-deposit of Rs. 5 lakhs (rupees five lakhs) within a period of 6 weeks and to report compliance on 5-9-2007, subject to which, further pre-deposit is waived and recovery thereof is stayed pending .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X