2004 (9) TMI 449

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..... shkarna, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice President]. The application for waiver of pre-deposit of duty of Rs. 6,03,89,280/- and penalty of equal amount arises out of the order of the Commissioner of Central Excise, Ghaziabad who has confirmed the demand of duty by denying the benefit of Notification No. 8/97, dated 1-3-1997. The applicant imported various c .....

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..... ng this period the applicant cleared both processed as well as unprocessed fabrics and had submitted a chart before the Commissioner showing the quantity, value of DTA clearance, duty paid in respect of cotton yarn, cotton fabrics and made-ups and chemical consumed in the manufacture of processed/unprocessed fabric. It is submitted that duty should be confirmed DTA clearance of processed fabrics o .....

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..... e normal period of limitation, although the applicants relied upon the certificates of IIT, Department of Textile Technology as well as NITRA to show that the imported items were only consumables used in the manufacture of finished product, we find that the Commissioner has given a detailed finding on the certificates as well as on the capacity of the use of these chemicals. As regards the content .....

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