9911796707
TMI Blog2015 (3) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... ts total area is 1.127 acres. The appellant's Khasra Nos. are not notified in the annexure II of Notification No.50/03-CE. The appellant however, have filed writ petition No.1846/11 before the Hon'ble Uttarakhand High Court against non-inclusion of their Khasra Nos. in Notification No.50/03-CE and that writ petition is still pending before the Hon'ble High Court. It may be mentioned that the products manufactured by them are covered under exemption Notification NO.50/03-CE and if the Khasra No.of the plot of the land on which the factory is located were specified in Notification No.50/03-CE, they would have been eligible for the benefit of this exemption notification. 2. The appellant under their letter dated 1.12.09 addressed to the Assis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n under Notification No.49/03-CE and confirmed the duty demand of Rs. 2,83,22,471/- against the appellant for the period from October2010 to March, 2013 alongwith interest on it under section 11AB and imposed penalty of equal amount on them under section 11AC and penalty of Rs. 25 lakh on Shri Akhilesh Pratap, Managing Director of the appellant company. Against this order of the Commissioner, these two appeals have been filed alongwith stay applications. 3. Heard both sides in respect of stay applications. 4. Shri R.M.Saxena, Advocate, learned Counsel for the appellant, pleaded that the appellant are covered by duty exemption under Notification NO.49/03-CE as the goods manufactured by them are non-timber product; that the goods being manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduce based industry, that in any case, since the Khasra No. of the plot of land on which the unit is located are not notified under No.50/03-CE, this exemption is also not applicable to them; and that in view of this, the appellant do not have prima facie case in their favour. Ld.DR also mentioned that Hon'ble High Court while entertaining the appellants writ petition had ordered pre-deposit of entire amount of duty and therefore in this case also, if the waiver of pre-deposit is considered, the same may be allowed as per terms of High Court's order. 6. We have considered the submissions from both sides and perused the records. 7. The goods manufactured by the appellant are plywood block board, flush doors, the raw material for which ti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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