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2014 (1) TMI 1159 - CESTAT BANGALOREClandestine removal of goods - Benefit of an exemption Notification No. 3/2004 – No separate accounts maintained – Waiver of Pre-deposit – Held that:- Prima facie case could not be found in the favour of assessee - they were not maintaining separate accounts in respect of inputs used in the manufacture of dutiable and exempted final products - Their claim to the contra appears to be just an ipse dixit - the conduct of the appellant also discloses that they felt that they were entitled to collect 10% of the sale price of the exempted goods from their customer - The purchase order placed on the appellant by the customer indicates this fact - Prima facie, the recovery of money by the appellant from the customer was as agreed between the two - the conduct of the appellant fairly shows that the appellant was proceeding on the premise that they were not maintaining separate accounts in respect of the inputs. The applicability of the provisions invoked by the department, Rule 14 of the CCR, 2004 was invocable for recovery of the amount payable by the party in terms of sub-rule (3) of the Rule 6 vide Explanation III to Rule 6 - Rule 14 expressly mentions Section 11A for such recovery - the legal plea is also not prima facie tenable - Assessee is liable to pre-deposit the amount demanded in terms of Rule 6(3) of the CCR, 2004 - the appellant has already paid an amount of Rs. 11,21,394 – hence, the appellant should pre-deposit the balance amount of Rupees Ten lakhs eighty two thousand eight hundred seven as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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