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TMI Blog2014 (12) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... y applications in respect of following appeals: S. No Appeal No. Impugned Order Period Duty and interest and penalty 1 ST/4075/12 74/AKM/ST(ADJ)2012 dated 31.8.12 April, 2007 to September 2007 Rs.1,73,31,485/- + interest + penalty u/s 76. 2 ST/58235/13 26/STR/D-I/13 dated 28.1.13 october, 2007 to March, 2009 Rs.87,54,038/- + interest + penalty of 90 lakhs u/s 78 2. Facts, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed of by this common order. 3. The appellants have contended that the deemed completion and finishing services are debarred from the benefit of notification No. 1/2006-ST while in their case the service rendered also involved the goods and materials and that in any case, they should be allowed the benefit of notification No. 12/2003-ST, towards the value of goods and material used as they have pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to claim the benefit of notification No. 12/2003-ST and the same can be claimed by them even at this stage. However, the benefit of the said notification (No. 12/2003-ST) can be extended only if they satisfy the condition subject to which the benefit thereunder can be granted. It is seen that for the benefit of notification No.12/2003-ST the appellants have to show documentary evidence specific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and materials being a substantial part of the gross amount received, we are of the view that the requirement of section 35F of the Central Excise Act 1944 would be fairly met with a pre-deposit of Rs. 60 lakhs with proportionate interest. We accordingly order a pre-deposit of Rs. 60,00,000/- (Rupees Sixty lakhs only) with proportionate interest within 6 weeks in terms of section 35 F of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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