TMI Blog2013 (11) TMI 1155X X X X Extracts X X X X X X X X Extracts X X X X ..... ide the factory and accordingly their eligibility to the said notification - Prima facie, the applicants are able to make out a case for total waiver of pre-deposit of dues till the disposal – Stay granted. - Appeal No.-396/2009 - ORDER NO.S-350/KOL/13 - Dated:- 30-5-2013 - DR. D.M. MISRA AND DR. I.P. LAL, JJ. For the Appellant: Dr. Samir Chakraborty, Advocate Abhijit Biswas, Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s produced in the said workshop for the aforesaid period as well as for the subsequent periods in the factory premises for repair maintenance of the machineries. The Ld. Advocate further submitted that periodical Show Cause Notices were issued more or less on the same ground demanding duty from the applicant alleging wrong availment of benefit of Notification No. 281/86 and/or 65/95 for the subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enance of machineries as would be evident from the Annexure- A to the SCN. The Ld. A.R. further submitted that while availing the benefit of exemption notification, the assessee has to prove the case that they fall within the four corners of the Notification. He has referred to the judgments of the Hon ble Supreme Court in the case of Mangalore Chemicals Fertilisers Ltd. Vs. Deputy Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ispute that subsequent SCNs were dropped by the Department, after taking into consideration its use inside the factory and accordingly their eligibility to the said notification. Thus, prima facie, the applicants are able to make out a case for total waiver of pre-deposit of dues adjudged and accordingly, the pre-deposit of all dues adjudged is waived and its recovery stayed during pendency of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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