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2010 (11) TMI 299 - CESTAT, NEW DELHIWaiver of pre-deposit - SSI exemption - Calculation of value of clearances - Clearances to 100% EOUs but not against CT-3 certificate and hence the same cannot be treated as exempt from duty under Notification No. 22/03-C.E., dated 31-3-03 and the value of these clearances also would have to be included while calculating the value of clearances during the year - Find that clearances made on job work basis have also not been counted for determining the value of clearances during each year - Prima facie, it appears that while during each of the year the appellant had crossed the threshold limit of full duty exemption - The appellant have not been able to establish prima facie case in their favour and hence this is not the case for total waiver from the requirement of pre-deposit - No financial hardship has been pleaded - The appellant, therefore, are directed to deposit the entire duty demand.
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