2001 (8) TMI 934

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..... vocate with Dinesh Parekh and V.K. Sharma, Advocates, for the Appellant. Shri J.M. George, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Delay of 16 days in filing this appeal is condoned for the reasons specified in the application. 2. There is an application for waiver of deposit of duty of Rs. 55.79 lakhs, and penalty equal to the duty under Section 11AC of the A .....

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..... the manufacturer ... by way of a specific meaning in the contract/agreement for such construction work, provided that the goods manufactured at such premises are solely used in the said construction work only." 5. The contract between the applicant and the Gujarat Maritime Board defines site as to include any place provided by the Board for the purpose of a contract. Prima facie, Vivida whe .....

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