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2013 (11) TMI 1212 - CESTAT KOLKATAUnaccounted production - Production not reflected in ER-I Return – Waiver of Pre-deposit – Held that:- The resin powder reflected in monthly return of M/s. Allied Resins Pvt. Ltd., were in fact manufactured by the applicant in as much as M/s. Allied Resins were not having any machinery for their manufacture - the yield of finished products to the extent of 55% of the total inputs consumed - the duty has been demanded as the same was not reflected in the ER-I Returns filed by the applicants - the applicant had not determined the value correctly in case of their stock transfer of the goods - The applicants have not been able to make a case of full waiver of the pre-deposit – applicant directed to pay 50% of the duty as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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