2009 (5) TMI 676

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Respondent. [Order per : P.K. Das, Member (J)]. - The applicants filed this application for waiver of pre-deposit of duty of Rs. 29,25,074/- and penalty of equal amount. 2. The relevant facts of the case, in brief, are that the applicants are engaged in the manufacture of pet bottles of aerated water on job work basis. They are undertaking job work of M/s. Hindustan Coca Cola Beverage .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ima facie, we find that there is no dispute that the applicants are eligible for availing credit. It appears that there is contravention of rules which is technical in nature. We have also noted that the original authority dropped the demand of duty after examining the facts of the case. In view of that applicants made out prima facie case for waiver of pre-deposit of duty and penalty. Accordingly .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X