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2015 (12) TMI 799 - AT - Central ExciseWaiver of pre deposit - Whether the Melamine Formaldehyde Resins (MFR) and Phenol Cardanol Formaldehyde Resins (PCFR) which are made by the appellant for captive use in the manufacture of their final product are liable to duty or not - Held that:- identical issue was involved in the case of Archidply Industries Limited and Ors. Vs. CCE-Meerut-II and the Tribunal [2014 (8) TMI 499 - CESTAT NEW DELHI] had ordered pre-deposit of 50 per cent of the duty demand within normal limitation period. There is no reason as to why the stay order in case of Archidply Industries Ltd. (Supra) should not be followed in this case. In view of this order has to be followed. In the present case, the duty demand within normal limitation period is about 72 lakh. Therefore, the appellant are directed to deposit an amount of ₹ 36 lakh within the period of 12 weeks - Partial stay granted.
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