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2014 (4) TMI 1028 - HC - Central ExciseWaiver of pre deposit - Whether the Tribunal was justified in demanding Rs. Six lacs in compliance of Section 35F of the Central Excise Act, 1944. on the basis of demand which was not raised in the show cause notice and the reasoning given in the notice for raising the demand of Rs. 2,26,80,122/- has not been considered by the Commissioner, plausible and sufficient - Held that:- Duty demand of Rs. 2,13,09,972/- was dropped, except Rs. 13,70,150/- against M/s Sunita Ispat (P) Ltd., and the penalty of like amount. The appellant deposited Rs. 3,35,023/-. The CESTAT required the appellant to make a further deposit of Rs. 6 lacs as a condition for waiver of the remaining amount - when in the show cause notice the duty was not demanded on the basis of unaccounted purchase of scrap, the demand on that basis could not be confirmed in the Order-in-Original. There must be a demand in the SCN to be confirmed in the order - stay granted.
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