TMI Blog2013 (11) TMI 1120X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not be hit by the mischief of SSI exemption notification - the demand of duty for normal period is payable - the applicant directed to deposit a sum of Rupees Twelve lakhs as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted. - E/184/2010 - - - Dated:- 8-5-2013 - Shri. P.K. Das and Shri. Mathew John, JJ. For the Appellant: Shri Vish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Board s Circular No. 213/28/87-CX.6 dt. 27.11.1987 and No.71/71/94-Cx. dt. 27.10.94. He submits that they these Board s circulars were withdrawn by the Board by their Circular No.354/124/2008-TRU dt.1.9.2008 He submits that as per Board s circular dt. 1.9.08, they were paying duty. 4. Ld. AR drew the attention of the Bench to the findings of the Commissioner. He submits that they should have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cular dt. 1.9.2008 started payment of duty. 6. But, prima facie, the demand of duty for normal period is payable. Accordingly, the applicant is directed to deposit a sum of Rs.12,00,000/- (Rupees Twelve lakhs only) within 4 weeks. Upon such deposit, predeposit of balance duty amount along with interest and penalty is waived and its recovery is stayed during pendency of appeal. Compliance is to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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