2002 (1) TMI 427

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..... S.S. Kang, Member (J)]. -  The applicants filed these applications for waiver of pre-deposit of duty amounting to Rs. 2,96,888.00 and penalty of Rs. 20,000.00. 2. Heard both sides. 3. In this case, the applicants made import of electrical steel sheets and availed the benefit of Notification No. 20/99-Cus., which provides concessional rate of duty if the electrical steel sheets a .....

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..... no condition in the notification in respect of recovery of customs duty for the waste and scrap arisen during the manufacture of electrical transformers. In these circumstances, prima facie, the balance of convenience is in favour of the applicants. Therefore, the pre-deposit of duty and penalty is waived for hearing of the appeals. 5. With the consent of both the parties, the appeals are b .....

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..... of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 was invoked. This rule provides that the Assistant Commissioner of Central Excise shall ensure that the goods imported are used by the manufacturer for intended purpose and in case they are not so used take action to recover the amount equal to the difference between the duty. 8. In the present case, Revenu .....

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