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2013 (10) TMI 1138 - AT - Central ExciseModification of Stay Order – Rectification of Mistake – Waiver of Pre-deposit - Held that:- There is a factual dispute of the use of these items - The applicant placed the Chartered Engineer’s certificate in order to establish that these items are used for fabrication / support of the machinery which is not clear from the order of the Commissioner - the applicants have not made out a prima facie case for total waiver of pre-deposit of duty and penalty - the applicant is directed to deposit amount as pre-deposit – upon such submission balance dues shall stand waived and recovery stayed till the disposal of the appeals. The main contention of the AR is that the direction of pre-deposit is related to only one appeal as the amount of cenvat credit as mentioned in memo in respect of that appeal. The words the applicant filed these applications for waiver of pre-deposit as mentioned in the first para of Tribunal stay order make it clear that the stay order was passed taking into consideration of five appeals and not one appeal – there was no force in the submission of the Ld. AR that Tribunal should direct the assessee to deposit 50% of the total amount of duty in these cases - the amount involved in the first paragraph of the stay order is a clerical error, and therefore it is directed that the amount mentioned in the first paragraph as Rs.53,57,484/- should be read as Rs.1,82,22,414 – Decided in favour of Revenue.
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