TMI Blog2013 (10) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... them it had not been worked out at 110% cost of the production duly certified by Cost Accountant - later differential duty deposited – Held that:- Following BAYER ABS LIMITED Versus COMMISSIONER OF CENTRAL EXCISE, VADODARA [2010 (9) TMI 904 - CESTAT,AHMEDABAD] - Appellant is liable to discharge interest liability as ascertained by lower authorities - even where the duty is short paid by an assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent : Mr. N. Jagdish, Superintendent (AR) ORDER Per : B.S.V. Murthy: The facts in brief are as under : The appellant, manufacturer of Bulk Drugs falling under Chapter 29 of Central Excise Tariff Act, 1985 had cleared the finished goods to their own sister concerns for the purpose of use in manufacture of further excisable goods on the basis of captive use. The appellant and units to w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Act, 1944 (CEA). It was noticed that the appellant paid differential duty amounting to Rs. 16,24,715/- pertaining to the period from April 2009 to September 2009, based on the valuation done on the basis of cost of production arrived based on CAS-4 method and by raising supplementary invoices on account of variation in the values of some excisable goods cleared to their own units for captive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and had granted waiver of pre-deposit of the balance of interest and penalty. He requests that the same ratio may be followed in this case also. 3. Learned AR submits that while passing the order on 25.4.2013, the decision in the case of Bayer ABS Ltd. vs. Commissioner of Central Excise, Vadodara [2012 (281) E.L.T. 296 (Tri. - Ahmd.)] was not brought to the notice of the Tribunal and therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to have made out prima facie case for complete waiver. No financial difficulty has been pleaded. In these circumstances, in our opinion, it would be appropriate if the appellant deposits the entire interest amount. Accordingly, we direct the appellant to deposit an amount of Rs. 1,31,555/- within six weeks and report compliance on 25.9.2013. Subject to deposit of the above amount, there shall be w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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