J.K. INDUSTRIES Vs. C.C.E., INDORE

JUDGEMENT

(1.) THE applicants filed this applications for waiver of pre -deposit of duty amounting to Rs.9,87,044.72.

(2.) IN this case the applicants received certain inputs at their unit at Kankroli and thereafter, transferred the inputs to their another unit situated at Banmore under the cover of subsidiary gate passs. Three show cause notices were issued on the ground that subsidiary gate peasses are not valid duty -paying documents. The Assistant Commissioner dropped the demand in all the cases and the revenue filed appeals before the Commissioner (Appeals). In one case, the Commissioner (Appeals) vide order dated 15.11.94 dismissed the appeal filed by the revenue, was allowed on the ground that subsidiary gate passes are not valid duty -paying documents for availing the credit.

(3.) LD . Counsel, appearing on behalf of the applicants, submits that the subsidiary gate passes were issued by the jurisdictional Superintendent after due verification and as in one case the Commissioner (Appeals) dismissed the appeal filed by the revenue, prima facie, the applicants are entitled for waiver of pre -deposit of duty.