2003 (12) TMI 520

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..... pellant. Shri Arun Chopra, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The applications for waiver of pre-deposit of duty and penalty arises out of the order of the Commissioner of Central Excise Thane. The Commissioner confirmed the following duties on the following goods :- (1) Customs Duty of Rs. 29,13,498/- in respect of imported capital goods, such as .....

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..... 9A of the Central Excise Rules, 1944 and penalties under Section 112(a) of the Customs Act, 1962. 2. The ground for confirmation of duties and imposition of penalties as set out above is non fulfilment of the condition of Notification No. 196/94-Cus., dated 8-12-1994 which was the relevant notification in force at the time of import of capital goods and raw materials by the applicants. In other .....

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..... e Ld. DR, who reiterates the finding of the adjudicating authority. 4. On hearing both sides and noting the above submissions, we are of the view that a prima facie case for waiver has been made out, particularly in the face of language of the notification and in the absence of any averment or finding that the imported items and indigenously procured raw material are not used in the production. .....

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