9911796707
TMI Blog2014 (1) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... orty, A.C.(A.R.) ORDER Per Dr. D.M. Misra; 1. This is an application filed by the Applicant seeking waiver of pre-deposit of Service Tax amounting to Rs.95,53,582/- and Rs.6,23,024/- and equal amount of penalty imposed under section 78 and other penalties under the Finance Act, 1994. 2. At the outset Ld. Advocate for the applicant had submitted that they are engaged in the manufacture of oral ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Tribunal in the case of Daurala Sugar Works Vs. CCE, Meerut 2008 (12) S.T.R. 383 (Tri.-Del.). Besides Ld. Advocate has submitted that they have incurred loss of Rupees One Crore Eighty Five Lakhs in the financial year 2011-12. 3. Ld. A.R. for the Revenue reiterated the findings of the Ld. Commissioner. Ld. A.R. submitted that the applicant do not come under the scope of the exemption Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tling of Indian made foreign liquor, was held as amounting to manufacture. 5. In view of the above circumstances the applicant could able to make out a prima facie case for total waiver of pre-deposit of dues adjudged. Accordingly pre-deposit of all the dues adjudged is waived and recovery thereof is stayed during pendency of the appeal. Stay petition allowed. (Pronounced and dictated in the ope ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
