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TMI Blog2013 (11) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... icant filed this application for waiver of pre-deposit of duty of Rs.18,40,517/- along with interest and penalty. Heard both sides and perused the records. 2. The applicant is a 100% EOU engaged in the manufacture of granulated activated carbons. It has been alleged that the applicant clandestinely removed the goods on the basis that there were clearances under duplication of invoices pertaining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onvertible 100% into GAC. On the other hand, it is the case of the assessee that the maximum yield of GAC during the period of dispute was around 38% only. According to them, GAC yield could be ascertained with reference to adsorption capacity of the product in terms of CTC. On this basis, it is claimed, the Coconut Development Board has certified that the output of activated carbon is only one-th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period, on payment of duty. It is their further case that this is the maximum yield, going by the adsorption capacity of the product terms of CTC. The Revenue is not anywhere near rebutting this point on cogent scientific material. 4. We have found prima facie case for the appellants and accordingly, there will be waiver of pre-deposit and stay of recovery in respect of the duty and penalty amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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