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M/s. M.B. Control & Systems Pvt. Ltd. Versus Commr. of Central Excise- Kolkata-V

2015 (10) TMI 900 - CESTAT KOLKATA

Waiver of pre deposit - Manufacturing activity or trading activity - whether the applicant was engaged in the manufacture of the goods or undertake only the activity of trading - Held that:- Evidences could be considered in detail only at the time of .....

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nd half per cent of the total duty confirmed within a period of Eight weeks from today and on deposit of the said amount, balance dues adjudged would stand waived and its recovery stayed during the pendency of the appeal. - Partial stay granted. - S. .....

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: Sri S. Sharma, Commissioner (A.R.) ORDER Per DR. D.M. MISRA Heard both sides. 2. This Tribunal while disposing the Stay Applications seeking waiver of pre-deposit of duty of ₹ 3.56 Crores and equal amount of penalty, after recording reasons d .....

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hearing both sides pleased to refer the matter back to Tribunal for re-consideration of the issue afresh, after imposing cost of ₹ 50,000/- on the applicant. Aggrieved by the said order, the applicant had preferred an appeal before the Division .....

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earing on behalf of the applicant submits that the cost of ₹ 50,000/- as directed by the Hon ble High Court has been paid on 31/01/2015 and they have approached the Hon ble High Court for condonation of the delay in making the said deposit whic .....

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of trading and not manufactured goods even though for a short period, they have declared themselves as a manufacturer. Further, he submits that even if they are considered as manufacturer, the total liability on them would be approximately ₹ 57 .....

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R. for the Revenue submits that the activities carried out by the applicant are manufacture within the definition of Section 2(f) of CEA, 1944 which is clear from the evidences considered by the adjudicating authority. Admissibility of the CENVAT Cre .....

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both sides and perused the records. This Tribunal while passing the order dated 2nd January, 2014, prima facie considered all issues raised, including the question whether the applicant was engaged in the manufacture of the goods or undertake only t .....

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