9911796707
TMI Blog2003 (5) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : Gowri Shankar, Member (T]. The application is for waiver of deposit of duty of Rs. 12,39,721/- and equivalent penalty. 2. The applicant is engaged in the manufacture of blades for electric fan, guards for such blades. It had claimed the benefit of the exemption contained in Notification 9/98 and its successors for the period of three years commencing from 1998 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manufacture of fans. The Additional Commissioner has confirmed this proposal in his adjudication order. The Commissioner (Appeals) dismissed the appeal before him for failure to deposit the entire amount. 3. We find some merit in the contention of the Counsel for the applicant that the basis for the denial of the exemption on this ground is incorrect, for the reason that whenever the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the adjudicating authority relied on this fact has been verified. 4. Having regard to these facts, we think a deposit of Rs. 4 lakhs by the applicant is appropriate. Accordingly we order that on such deposit being made by the applicant within eight weeks from the receipt of this order, and evidence produced to the Commissioner (Appeals), his order is set aside, the matter remanded to him for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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