TMI Blog2015 (3) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court of Uttarakhand against the government decision for non-inclusion of their Khasra No. in the Notification and the High Court while admitting their writ petition had directed the pre-deposit the duty payable on the goods for the period prior to October, 2010. In view of this, we direct the appellant company to deposit the duty amount confirmed within twelve weeks from the date of this order. On deposit of this amount within the stipulated period, the requirement of pre-deposit of interest and penalty would stand waived and recovery thereof stayed - Partial stay granted. - E/Stay/52125-52126/2014 in Appeal No.E/51753-51754/2014 - STAY ORDER NO.51288-51289/2015 - Dated:- 17-3-2015 - Mr.Rakesh Kumar, Member (Technical) And Mr.S.K.Moh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral excise leviable under section 3 of Central Excise Act, 1944 and Additional Duty of Excise leviable under Additional Duties of Excise (Goods of Special Importance) Act,1957 [AED (GSI)] and Additional Duties of Excise (Textiles and Textile Articles) Act, 1978[AED(T TA)]. In the Notification No.49/03-CE dt.10.6.03 unlike the Notification No.50/03-CE, there is no condition that the goods should have been manufactured in the factories located in certain notified areas. The Notification No.49/03-CE is applicable to all the factories located in the State of Uttarakhand provided that the goods manufactured are those manufactured by the industries mentioned in the Schedule to the Notification. After filing the above declaration, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s still pending before the High Court, that as is clear from the annexure II of the Notification No.50/03-CE, manufacturing units in their immediate neighbourhood namely, - M/s.Arora Plywood, M/s.Northern Plywood and New India Match Co. and General Timber Product are notified in this notification; that the appellant, therefore, have a strong prima facie case in their favour for waiver from the requirement of pre-deposit of duty demand, interest and penalty for hearing of their appeals and hence the same may be waived and recovery thereof may be stayed. 5. Ld.DR opposed the stay applications by reiterating the findings of the Commissioner in the impugned order and pleaded that so far as exemption Notification No.49/03-CE is concerned, tho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant are not in the negative list of Annexure I to the notification No.50/03-CE, there is no dispute that the khasra no. of the plot of land on which the factory is located are not the notified in the annexure II of the notification and hence this exemption notification would not be applicable. It is seen that the appellant have filed a writ petition before the Hon ble High Court of Uttarakhand against the government decision for non-inclusion of their Khasra No. in the Notification and the High Court while admitting their writ petition had directed the pre-deposit the duty payable on the goods for the period prior to October, 2010. In view of this, we direct the appellant company to deposit the duty amount confirmed within twelve weeks fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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