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Gem Granites Versus Commissioner of Central Excise Chennai-IV

Waiver of pre deposit - Denial of exemption claim - Held that:- We have very limited scope at this stage to appreciate merits of each other. Therefore, to grant early opportunity of hearing to appellant, and to do justice to both sides, appellant is directed to make a predeposit of ₹ 1,00,00,000 in five equal monthly instalments of ₹ 20 lakhs each by 30 th of each month. The first instalment shall be paid by 30.5.2015 and thereafter by 30 th of subsequent four months. Within a week o .....

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And R Periasami, Member (T),JJ. For the Appellant : Mr Raghavan Ramabadran, Adv. For the Respondent : Mr N Rajagopal, Special Counsel ORDER Per: D N Panda: Ld. counsel submits that appellant has been deprived of the process of justice at the threshold when the appellate authority below directed to deposit 50% of the demand in this case. When the appellant failed to make compliance with the stay order passed by learned commissioner (Appeals), its appeal was dismissed in limini . Submitting prima .....

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on law. The exemption notification is to be rightly construed. Therefore, appellant's prayer is if predeposit is waived in view of control of the Authority over the goods, it shall get a reasonable opportunity of hearing before Commissioner (Appeals). 2. Revenue on the other hand submits that there is gross violation of the notification conditions by appellant. Although appellant makes a plea that its capital goods are under the control of Revenue, that is not in reality so. The capital goo .....

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