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2013 (10) TMI 712 - CESTAT BANGALOREWaiver of Pre-deposit - Duty Demanded – difference in closing balance and opening balance - salvage of ship - scrap on the ship - Held that:- The payments already made by the appellants is towards admitted liability and interest thereon - this amount cannot be taken into consideration while determining the amount of pre-deposit required to be made by the appellants - appellants have not been able to make out a prima facie case in their favour - It is difficult to imagine how an assessee would not notice that quantity of 227.86 MT was not at all available to show it in the ER-1 return when no stock was available - One would expect that appellant would have informed the department as to how the closing balance or opening balance shown in the ER-1 returns were wrongly shown and why they were shown in that manner. The mistake becomes multiplied when we notice the fact that appellant had informed the Pollution Control Authorities and Port Authorities about the salvage activities but failed to inform the Customs Authorities or Central Excise Authorities to whom the returns were filed - the departmental officers cannot be found fault with for going by the documents submitted by the appellant - If the documents submitted showed a closing balance of 227.86 MT in the month of May and it became zero as opening balance in the month of June, prima facie the appellant may be required to pay duty on this amount. Goods Transport Agency Service – it was contended that we have to go by agreement and we cannot go only by the invoice - This would require examination of the agreement vis-a-vis invoices issued and etc. which can be done at the final stage - Therefore at this stage the benefit can go to the assessee - the appellant is directed to deposit an amount as pre-deposit – Partial stay granted.
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