TMI Blog2010 (10) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... availment of credit on the items used in erection of tower and on that ground, the credit having been denied, prima facie, do not find any fault with the said finding - Do not find any Prima facie case having been made out for waiver of the amount demanded under the impugned order. - E/288/2010 - 886/2010-EX(PB) - Dated:- 29-10-2010 - Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ REPRESENTED BY : Shri Naveen Kumar Sharma, Advocate, for the Appellant. Shri B.K. Singh Jt. CDR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President] . - Heard the learned Advocate for the appellants and the Joint CDR for the respondent. 2. This is an application filed in the appeal arising from the order dated 23-9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an be considered as excisable goods, has to be determined in the light of the decision of the Hon ble Supreme Court on the said issue. Considering the same, the learned Advocate submitted that the authorities were not justified in denying the credit to the appellants. He further, submitted that financial condition of the appellants also warrant sympathetic approach and therefore, the requirement of pre-deposit be waived. 4. On the other hand, learned Jt. CDR submitted that the case is fully covered by the decision of the Larger Bench in Vandana Global Ltd. v. C.C.E., Raipur and the authorities below have duly considered the objection raised in the matter invoking extended period of limitation and have arrived at a clear finding in para 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent places by retaining its character as the tower. 6. Considering the findings arrived at by the authorities below including the finding regarding suppression of fact of availment of credit on the items used in erection of tower and on that ground, the credit having been denied, prima facie, we do not find any fault with the said finding. 7. As regards the financial condition apart from making mere submission in that regard, no material is pointed out to disclose any financial difficulty in complying with the obligation under the impugned order. 8. Being so and as no other point is canvassed, we do not find any prima facie case having been made out for waiver of the amount demanded under the impugned order. In our considered opinion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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