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2015 (10) TMI 2269 - CESTAT KOLKATA

2015 (10) TMI 2269 - CESTAT KOLKATA - TMI - Waiver of pre deposit - revenue contended that applicant was not a manufacturer of the goods supplied to the power corporations but got it manufactured from various job workers. - Imposition of penalty - Held that:- Issues involved in the present case are more or less comparable to the facts and circumstances involved in M/s. S.A. Enterprise case (2015 (10) TMI 1349 - CESTAT KOLKATA). In these circumstances, considering that the applicant had deposited .....

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- partial Stay granted. - Stay Application Nos. 801 & 802/2012, 808/2012, In Excise Appeal Nos. E/484/2012, 480 & 481/2012 - Dated:- 20-8-2015 - D M Misra, Member (J) And H K Thakur, Member (T) For the Petitioner : Sri B N Chattopadhyay, Consultant & Sri Arijit Chakraborty, Adv. For the Respondent : Sri S Sharma, Commissioner (AR) ORDER Per D M Misra These applications are filed seeking waiver of pre-deposit of duty of ₹ 6.83 Crores and penalty of equal amount (Appeal No. 480/12) and p .....

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ders floated by the State Power Corporations, the applicant had declared themselves as manufacturer with an intention to qualify for the tenders. It is the contention of the Ld. Advocate that the applicant was not a manufacturer of the goods supplied to the power corporations but got it manufactured from various job workers. He submits that in similar circumstances this Tribunal has already considered the issue and directed pre-deposit of ₹ 20.00 Lakhs against the demand of ₹ 5.59 Cr .....

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