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M/s. Caress Industries Pvt. Ltd. Versus The Customs, Excise and Service Tax Appellate Tribunal and The Commissioner of Central Excise, Salem

Waiver of pre deposit - whether the goods cleared by the appellant falls under the category of other fertilizers or not - Held that:- Factual issues have to be gone into by the Tribunal taking into consideration the relevant materials placed by the appellant - no reason to interfere with the order passed by the Tribunal. Being pure question of fact, we find no question of law much less any substantial question of law arises for consideration in this appeal - Decided against assessee. - Civil Mis .....

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h Zonal Bench, Chennai raising the following substantial questions of law: "1. Whether the Tribunal is right in directing pre-deposit of over 70% of the duty demand when the order under challenge in the appeal is ex-facie illegal and unsustainable both on merits and on limitation? 2. Whether the order of the 1st Respondent is contrary to settled law requiring the waiver of pre-deposit of the adjudged dues where the prima facie merits of the case are in favour of the appellant? 3. Whether th .....

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the appellant? 5. Whether the direction to pre-deposit over 70% of the duty demand would constitute "undue hardship", when the prima facie merits are in favour of the appellant as to warrant complete waiver of pre-deposit in terms of Section 35F of the Act? 6. Whether the Tribunal erred in not taking into account the fact that the demand being substantially barred by limitation and that out of the total demand of ₹ 1,53,672/- falling within the normal period of limiation, the app .....

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0 of CETA, 1985 and hence issued show cause notice proposing to demand central excise duty of ₹ 14,95,381/- under Section 11A of the Central Excise Act, along with interest and penalty. The Adjudicating Authority, after due process of law, confirmed the demand along with interest and imposed 100% penalty under Section 11AC of the Central Excise Act holding that the ingredients, source and nature of the products, manner of usage, end use, trade parlance etc. in respect of all the impugned g .....

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