TMI Blog2014 (1) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... s already deposited the entire amount along with interest and is contesting the issue on merits as well as on limitation – the amount submitted is enough deposit to hear and dispose the appeal – For the demand of Rs. 84.97 Lakhs, unconditional waiver allowed in the similar circumstances – Thus, the appellant has made out a prima facie case for the waiver of pre-deposit of the amount – Pre-deposits waived till the disposal – Stay granted. - Appeal No. : E/10244 of 2013 - - - Dated:- 4-3-2013 - MR.M.V. RAVINDRAN AND MR. H.K. THAKUR, JJ. For the Appellant: Shri Prakash Shah, Advocate For the Respondent: Shri J. Nagori, A.R. ORDER Per : Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the appeal. 4. As regards the confirmation of demand of Rs. 84. 97 Lakhs, it is his submission that this is a proportionate Cenvat credit on the finished goods which were received by Unit No.III, the Cenvat credit was availed on the supplementary invoices issued by Unit No. II. It is his submission that, as regards waiver of this amount, an identical issue in respect of their own unit in Jammu Kashmir, show cause notice was issued by Revenue authorities and the Tribunal vide it stay order No. SO/55296/2013-EX[DB] dated 21.12.2012 has granted an unconditional stay by following the judgment of Hon ble High Court of Karnataka in the case of Karnataka Soaps and Detergent 2005 (192) ELT 892 (Tri. Bang.). He produces copy of the same. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited Phosphorus Limited is an aggrieved person. 8. As regards the demand of Rs. 6.12 Crores, since the appellant has already deposited the entire amount along with interest and is contesting the issue on merits as well as on limitation, we consider the said amount as enough deposit to hear and dispose the appeal. 9. As regards the demand of Rs. 84.97 Lakhs, we find that learned counsels contention is correct as coordinate Bench of this tribunal in stay order dated 21.12.2012 in an identical situation, in respect of the very same appellant has granted unconditional waiver. We do not find any reason to deviate from such a view taken by the coordinate Bench. Accordingly, respectfully following the same, we find that the appellant has made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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