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2012 (7) TMI 904 - CESTAT MUMBAIWaiver of pre-deposit - Notification No. 01/2006-ST dated 1.3.2006 - Finishing and Completion Service - As the applicant has not produced any evidence in respect of the goods and raw materials sold, before the adjudicating authority and in the present appeal, therefore, prima facie we find merit in the contention of the Revenue that the applicants are not entitled for the benefit of the Notification. Taking into the facts and circumstances of the case, the applicants are directed to deposit Rs One crore fifty lakhs only within eight weeks eight weeks and report compliance on 25.10.2012 - Decided against the assessee.
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