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2014 (2) TMI 501 - AT - Central ExciseWaiver of predeposit of duty - Imposition of equal amount of penalty - Suppression of the production of M.S. ingots and removal thereof without payment of duty - Removal of manufactured goods clandestinely - Held that:- Mumbai Bench of this Tribunal in Shridhar Castings case (2012 (9) TMI 170 - CESTAT, MUMBAI), while disposing of a bunch of stay applications, involving similar dispute, had analyzed the issues in the light of various judgments on the subject, including RA casting’s case (2008 (6) TMI 197 - CESTAT NEW DELHI), in detail, and directed pre-deposit of 50% of the duty confirmed and 25% of penalty against each of the applicants. - Further in view of the decision of Division Bench of the Bombay High Court in Orange Alloys Pvt. Ltd.(2012 (11) TMI 374 - BOMBAY HIGH COURT), disposing of appeals under Section 35G of CEA,1944, applicant has not been able to make out a case for full waiver of the dues adjudged. - Conditional stay granted.
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