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M/s. S.A. Enterprise And Shri Aayush Rungta Versus Commissioner of Central Excise, Kolkata-II

Waiver of pre deposit - Imposition of penalty - whether the applicant who declared themselves as a manufacturer is in fact manufacturer or a trader; the said fact rests on appreciation of evidences - Held that:- Considering the financial hardship exp .....

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eposit ₹ 20.00 Lakhs within a period of eight weeks and report compliance on 28.9.2015. On compliance, the balance dues adjudged against the applicant No.1 and all dues against applicant No.2 would stand waived and its recovery stayed during th .....

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the Petitioner : Shri J.P.Khaitan, Sr.Adv., Agnibesh Sengupta, Partha Banerjee, Adv.s For the Respondent : Shri S.Sharma, Commr.(AR) ORDER Per Dr. D.M. Misra. 1. This is an application seeking waiver of pre-deposit of duty of ₹ 5.59 Crores and .....

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they have cleared/sold various items to different power corporations of various states. He submits that as a condition of the tender the applicant themselves had declared before the authorities as manufacturers so as to qualify for the tender. It is .....

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hich was confirmed by the ld.adjudicating authority. He says that only on the basis of the statement of the Constituted Power of Attorney of the applicant firm, the demand has been confirmed which has no legal basis. Further he has submitted that eve .....

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₹ 52.00 Lakhs. He further submits that during the course of investigation they have deposited an amount of ₹ 10.5 Lakhs and he makes an offer at this stage under the instruction of his client to make a further deposit of ₹ 20.00 Lak .....

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