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2014 (1) TMI 780 - CESTAT BANGALOREDuty liability prior to 01.01.2003 - kits included in the third schedule to the Central Excise Tariff Act only w.e.f. 01.06.2006 or not – Waiver of Pre-deposit – Held that:- The conduct of the party is such that there are contradictions with regard to the date of manufacture of the kits - the dates of clearances were handwritten by the assessee on computer-generated invoices - The assessee, by such conduct, appears to have landed themselves in a shadow of doubt - Such a party cannot claim prima facie case against the demand – assessee directed to pre-deposit only an amount of Rupees Ten lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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