GLOBE ENTERPRISES Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THIS is an application for waiver of requirement of pre -deposit of demand of Rs. 3,26,678/ - along with interest and penalty of equal amount upheld vide impugned Order -in -Appeal No. 134/ANS/PCK/2009 passed by Commissioner of Central Excise (Appeals), Gurgaon.

(2.) HEARD both sides.

(3.) SHRI Anil Khanna, learned Departmental representative opposing the Appellant's plea for waiver from the requirement of compliance with the provisions of Section 35F of the Central Excise Act, pleaded that the provisions of Sub -rule 6(v) of Rule 6 are not applicable to this case, as the clearances of agriculture implements attracting nil rate of duty were not under bond; that the goods had been cleared from the factory for home consumption and had not been exported directly from the factory under bond; that though the Appellants had declared the value of clearances of agricultural implements at nil rate of duty in ER -I returns without showing payment of the amount as per the provisions of Rule 6(3)(b) of the CENVAT Credit Rules, they had never declared to the department that they are not maintaining separate accounts for receipts, consumption and inventory of the inputs used in the manufacture of dutiable finished products and exempted finished products, as the fact that the Appellants were not maintaining separate accounts as per provisions of Sub Rule 6(2) of Credit Rules came to the notice of the Department only when the Central Excise records of the Appellants were checked by the Central Excise authorities in the course of audit, the extended period under provisions of Section 11A(1) has been rightly imposed and penalty under Section 11AC has been rightly -imposed; and that in view of this, this is not a case for waiver from the requirement of pre -deposit of duty demand, interest and penalty.