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TMI Blog2000 (11) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. Shri Prabhat Kumar, SDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The above applications for waiver of pre-deposit of duty and penalty arise out of the common order passed by the Commissioner of Central Excise, New Delhi. Details of the four cases are as under : Appeal No. Appellant Show cause notice date Period Duty Rs. Penalty Rs. E/2316/2000-NB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... na fide belief stands from two facts (i) that the suppliers were regular suppliers to the applicants and (ii) that the invoices under which the inputs came to them gave the description of the stocks as C.R. coils without mentioning the thickness of the coils and, therefore, the applicants did not have the knowledge that the goods, which were coming to them, were of thickness below that prescribed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tolerance limits applicable for CR coils, the coils received by the applicants will reach the prescribed specifications of 2 mm and above and, therefore, the applicants' units have used inputs of the prescribed thickness in the manufacture of steel tubes and have correctly availed Modvat credit on the CR coils. 3. Learned SDR, Shri Prabhat Kumar, opposes the prayer on the grounds, inter al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the prescribed specifications for CR coils. Lastly, he submits that the plea of financial hardship should not be accepted for totally dispensing with the requirement of pre-deposit of duty and penalty, since the applicants have not got a prima facie case on merits of the matter. 4. We have carefully considered the rival submissions. The contentions both on merits and on the applicability ..... X X X X Extracts X X X X X X X X Extracts X X X X
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