2000 (5) TMI 313

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..... pellant. Shri G.R. Dev, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The application is for waiver of deposit of duty of Rs. 1,10,81,560.90 and penalty of equivalent amount under Section 11AC. Adjournment was requested by Mr. Kango, Advocate for the applicant on the ground that Mr. R.V. Desai, Senior Advocate was to appear before the High Court. We pointed out to Mr. Kan .....

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..... is that it is only available to goods manufactured in rural areas by an assessee who falls within any of the categories specified in the notification. There is no dispute that applicant is within this category. It is stated to be a women's society and also recognised by Khadi and Village Industries Commissioner, two of the requirement. Thus it satisfies more than one requirement. The Commissioner .....

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..... not satisfied that Mira ceased to be a village solely because it become part of the Mira Bhayander Municipal Council. We, however, agree that the matter is not entirely free from dispute. 5. The three items in question; synthetic detergent are specified at serial number 26 of the table; however, the other two products which are used to pack the synthetic produces would be, prima facie, cove .....

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