2009 (1) TMI 603

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... V. Hariharan, Jt. CDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. We have heard both sides on the application for waiver of predeposit of duty of Rs. 10,34,464/- confirmed as a result of denial of benefit of exemption in terms of Notification No. 6/2002-CE dated 1-3-2002 (at Sl. No. 196A thereof) and Rs. 45,70,283/- confirmed u/s 11D of the Central Excise Act, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nks. The District Collector is one of the authorities prescribed in the Notification for the purpose of issuing such certificate. We therefore grant waiver of predeposit of the above mentioned amount. 4. As regards the larger demand, we also find prima facie force in the contention of the assessees that the amount does not represent any amount collected towards duty and further, prima facie, the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X