Waiver of pre-deposit Stay application - Duty free material transferred from one unit to 100 EOU unit Held that - The duty demands of Rs.37,17,905/- and Rs.24,68,098/- are in respect of transfer of duty free materials from AOPL, Bhiwadi to AOPL, Noida, which is a 100 EOU. Even if the inputs involving duty of Rs.37,17,905/- have been unauthorisedly transferred from AOPL, Bhiwadi to AOPL, Noida, a 100 EOU the fact remains that AOPL, Noida being a 100 EOU was entitled to procure duty free inputs against CT-3 certificate. Duty evasion by AOPL, Bhiwadi by illicitly diverting the duty free inputs to DTA Held that - Allegation is based on concrete evidence on record Evidence being the documents i.e. entries in the raw material issue register of AOPL, Statements of Partner of DTA unit, statements of managers of AOPL (appellant) etc. Held that - AOPL, Bhiwadi had not been able to establish prima facie case in respect of duty demand of Rs.1,67,82,443/- and as such, this is not the case for waiver from the requirement of pre-deposit - AOPL, Bhiwadi, are directed to deposit Rs.60,00,000/- (Rupees Sixty Lakh only) within a period of 12 weeks. .............................. Central Excise - Case Law
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