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2014 (11) TMI 921 - CESTAT BANGALOREWaiver of pre deposit - Difference between running bills and consolidated bills - Government is coming to the conclusion that the difference amount between ₹ 112 crore and 124 crore is actually excise duty collected. - Held that:- We are unable to find basis for this conclusion at all. When we compared it was submitted based on the statement given by the Additional Vice President of PSL that the treatment for the purpose of working out the amount by L&T is the system of piece rate bill whereas the appellant’s billing system is based on quantity. Nevertheless when we see, both the statements referred to by us and reproduced as in the show cause notice, according to L&T, the gross amount is ₹ 158.95 crore and deductions/recoveries is ₹ 124.41 crore. When we look at the categories of deductions/recoveries, we see that these are the amounts which are actually paid by L&T in some other form to the appellant and not in the form of cash. Similarly in the case of bills raised by the appellant also the amount of ₹ 154 crore is the payment received from L&T in the form of HR coil and other items. In the statement of the appellant, excise duty is not reflected because the excise duty is not paid by the appellant. In the case of L&T these are figuring because probably this was taken into account at the time of agreement for calculating the bill amount payable but in fact it was not paid or was paid. However when we summed up the figures, according to L&T record the net amount payable is ₹ 34.53 crore whereas according to the appellants net amount receivable is ₹ 35.03 crore. The above analysis would show that according to the bills preferred by both the sides, the amount payable to which both sides agree is only about ₹ 34.53 crore which is actually less than what they have already received. Whereas it is the department’s claim that they have received more than ₹ 11.26 crore as excise duty and this figure is nowhere getting reflected in both. The above analysis would show that prima facie we are not in a position to appreciate the fact that the appellants have received the amount as excise duty and is recoverable as per the provisions of Central Excise law. Therefore appellants have made a prima facie case in their favour for complete waiver for this amount also. - Stay granted.
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