TMI Blog2013 (8) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... crores, subject to addition of confirmation of demand in respect of under-valuation and clandestine removal – Held that:-Adjudicating authority has relief upon only the consumption of gas used for fire and kiln - Statement of one of the appellant's manufacture, to whom the appellant had supplied the raw material “Frit”, was recorded and on the basis of such statement, the lower authority has come ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final disposal. 3 In case of M/s. Supreme Glazes Private Ltd. in which the Tribunal has directed to deposit about 8% of total duty and has not deposited any amount as pre-deposit. In M/s. Supreme Glazes Private Ltd. the excise duty was Rs.6.96 Crores whereas in the instant case, the amount of duty is Rs.14.17 Crores. The Tribunal has ordered to deposit Rs. 25 lakhs and Rs.30 lakhs as predeposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... res, subject to addition of confirmation of demand in respect of under-valuation and clandestine removal. Ld. Counsel would take us through the Order-in-Original and the allegations made in the show cause notice and submit that for arriving at figure of clandestine manufacture, adjudicating authority has relief upon only the consumption of gas used for fire and kiln. It is his submission that stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... WZB/AHD/2011 dtd. 01.11.11, wherein the issue was considered by this bench. 4. Ld.A.R. for the revenue reiterates the findings of adjudicating authority. 5. On careful consideration of the issue regarding under-valuation as well as clandestine removal, we find that the issue is contentious one and needs to be gone into detail, which can be done as at the time of final disposal only. We find th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Glazes Private Ltd., the CCE has demanded about 8% of the total duty liability, whereas the CCE has demanded 25% of the total duty liability from the present petitioner. Therefore, we direct that since the dispute involved as well as the amount of duty is same in both the cases, the Petitioner is directed to deposit Rs.25 lakhs with the department within a period of 12 weeks from today. The Order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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