2014 (6) TMI 681

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..... nt. Shri Ahibaran, Additional Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs. 64,22,006/-, interest and penalty. The applicants are undertaking job work for Steel Authority of India Ltd. The demand is confirmed on the ground that the applicants are not including the value of waste and scrap ret .....

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..... milar situation in the case of Sanvijay Rolling & Engineering Ltd. - 2013 (291) E.L.T. 225 (Tri.-Mumbai) the Tribunal directed the assessee to deposit part amount of duty where the demand is confirmed on the same grounds. The assessee filed appeal before the Hon'ble Bombay High Court and the Hon'ble Bombay High Court vide order dated 18-9-2012 in Central Excise Appeal No. 69 of 2012 set aside the .....

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..... International Ltd., in similar situation in the case of Sanvijay Rolling & Engineering Ltd. vide order dated 15-11-2011, the Tribunal directed the assessee to pre-deposit part amount of duty and the Hon'ble Bombay High Court set aside the order passed by the Tribunal. In view of the above, the applicant has made out a strong case, therefore pre-deposit of the dues is waived and recovery of the sam .....

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