TMI Blog2015 (3) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has made out a case for waiver of the requirement of pre-deposit of Central Excise and Customs duty, interest and penalties. Accordingly, we grant waiver of the pre-deposit of the entire amounts adjudged in the impugned order and stay recovery thereof during the pendency of the appeals. - Stay granted. - Appeal No.E/86788, C/86787/14-Mum - - - Dated:- 4-8-2014 - Ashok Jindal and P S Pruthi, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty towards these clearances. As the demands pertains to Central Excise as well as Customs accordingly, impugned proceedings were initiated which were converted into impugned order. Aggrieved by the said order the applicant is in appeals. 3. Heard both sides. 4. The learned Counsel for the applicant submits that Rule 17 of the Cenvat Credit Rules, 2004 is relevant to the facts of this case wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... poses the contentions of the learned Advocate and submits that as per sub Rule (4) of Rule 3 of Cenvat Credit Rules, 2004 if the applicant has not suffered any duty on the inputs therefore, they have to pay duty on the clearance of the goods through PLA. He further submits that the case law relied on by the learned Advocate is not having any relevance to the facts of this case as the same has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uation which is reproduced here-in under:- 17. Removal of goods by a Hundred per cent. Export-oriented undertaking for Domestic Tariff Area. (1) Where any goods are removed from a hundred per cent. Export-oriented undertaking to domestic tariff area, such removal shall be made under an invoice by following the procedure specified in rule 11, (and the duty leviable on such goods sha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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