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TMI Blog2014 (5) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... s and report compliance on 10.09.2012. As the impugned order was passed ex parte, the Applicant filed Miscellaneous Application stating therewith that they could not attend the hearing due to non-receipt of any notice. However, vide its order No.M-621/A-820-821/KOL/2012 dated 08.11.2012, Tribunal dismissed the Miscellaneous Application and Appeals filed by the Applicants/Appellants as well for non-compliance with the provisions of Section 35F of the Central Excise Act, 1944. The Ld.Advocate mentioned the order of the Hon'ble High Court of Kolkata in MAT No.350 of 2013 dated 16.04.2013, which set aside both the above orders of the Tribunal. Consequently the ld.Advocate makes the prayer to decide their Stay Petition afresh. 3. We find that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chased the finished goods from the Applicant firm. The payment was made by the cheque and therefore Revenues allegations that no inputs were received in the factory merely relying on the statement of transporters and/or manufacturing took place in the said factory premises is without having any basis. It is submitted that the Applicant had discharged the full duty on their finished goods and therefore the entire exercise is revenue neutral as they have discharged the duty on the value addition after manufacturing. The Ld.Advocate cited the following case laws (i) Commissioner of Central Excise & Customs, Vadodara vs. Narmada Chematur Pharmaceuticals Ltd. 2005 (179) E.L.T. 276 (SC) And (ii) Didar Steel Complex Pvt. Ltd. vs. CCE, Lud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abin, complete lubrication oil system, grinding machine etc., for which the various inputs required are MS angle, MS rods, MS round, HR sheet, CR sheets, BP sheets, joists, MS plate, MS channel, beam etc. The inadequate space/infrastructural facilities in the factory shed do not justify the storage of the impugned raw materials, their use in the manufacture, and the large volume of production recorded by the applicant during the relevant period. Regarding the plea that the suppliers of input materials stated to have supplied the impugned inputs, the Ld. Commr. had observed that the Applicant firm could not produce any transport document/consignment notes etc. showing the receipt of the inputs/materials in their factory premises. He has furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd from the facts and circumstances of the case narrated above that the issue involved relates of appreciation of evidences produced by both sides which can be taken up at the time of disposal of their appeals. However, at this juncture , keeping in view the above facts, prima facie, we are of the opinion that the Applicants have not been able to make a case for full waiver of pre-deposit of duty and penalty. In these circumstances keeping in view the interest of Revenue and principle of law settled by Hon'ble Supreme Court and High Courts in disposal of the Stay Applications, we feel it appropriate to direct the Applicant to deposit 25% of the duty confirmed against them within 8(eight) weeks of the order and report compliance on 02.04.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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