2003 (1) TMI 605

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... application seeking waiver of pre-deposit of Rs. 3,47,359/- and penalty of Rs. 10,000/- involves a very interesting question of interpretation of Rules 57F (20) and 57F (21). The Sub-rules are reproduced below :- (20) On an application made by a manufacturer of the final products, the Commissioner may, subject to such conditions and limitations as he may impose, permit a manufacturer havin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t has sent out certain materials for processing through their job workers in terms of sub-rule (4) of Rule 57F, debiting the duty there upon in terms of sub-rule (6). The premises from where such inputs had been sent got burnt. The assessees shifted to new premises and obtained registration therefor. When the inputs after processing came back from the job workers they were received in the new prem .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X