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2015 (9) TMI 1325 - PUNJAB AND HARYANA HIGH COURT

2015 (9) TMI 1325 - PUNJAB AND HARYANA HIGH COURT - TMI - Waiver of pre deposit - Denial of exemption claim - area based exemption scheme vide notification dated 10.6.2003 - Denial on the ground it had failed to commence commercial production till 31.3.2010 - Held that:- Court on 21.2.2015 while issuing notice of motion had directed the appellant to deposit ₹ 10 lacs within one month from that date. We are informed that the amount has since been deposited by the appellant. After hearing le .....

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ish, Advocate AJAY KUMAR MITTAL, J. 1. This appeal has been preferred by the assessee under Section 35G of the Central Excise Act, 1944 (in short the Act ) against the order dated 26.11.2014 (Annexure A-3) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as the Tribunal ), claiming the following substantial questions of law:- a) Whether in the light of amended Section 35F order to deposit ₹ 45 lac is justified and sustainable? b) Whether .....

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ufacture of black and Galvanize pipes/tubes and electrical poles. The Central Government declared area based exemption scheme vide notification dated 10.6.2003 and the unit situated in specified area in the State of Himachal Pradesh was granted exemption from payment of central excise duty for a period of ten years. In the year 2009-10, the assessee installed a new manufacturing unit at District Una, Himachal Pradesh. On 6.4.2010, the officers of the Central Excise (Prevention) visited the unit .....

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f ₹ 75 lacs as predeposit. The respondent issued another show cause notice dated 7.3.2012 denying benefit of exemption notification and demanded duty of ₹ 89,75,035/- for the period February 2011 to December 2011. Thereafter, the respondent issued third show cause notice dated 4.2.2013 denying benefit of exemption notification by demanding duty to the tune of ₹ 1,98,30,469/- for the period January 2012 to October 2012. This Court vide order dated 2.4.2013 set aside the order pa .....

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