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2013 (11) TMI 1117 - CESTAT CHENNAIAvailment of the benefit of exemption Notification No. 58/2008 and 59/2008 Non-maintenance of Separate books - Waiver of Pre-deposit Held that:- The dispute relating to availment of the benefit of both the exemption notification simultaneously would be looked into at the time of hearing the appeal - The applicant has not maintained books of accounts separately as clarified in the Boards Circular Thus, the applicant has failed to make out a prima facie case for waiver of entire amount of duty, interest and penalty - The applicant directed to pre-deposit a sum of Rupees two lakh fifty thousand as pre-deposit Upon such submission rest of the duty to be waived till the disposal Partial stay granted.
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