2005 (4) TMI 350

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..... DR, for the Respondent. [Order per : C.N.B. Nair, Member (T) (Oral)]. - There is a duty demand of about Rs. 2.6 crores and penalty of Rs. 25 lakhs. These flow from a finding that the appellants failed to satisfy the export obligation in respect of steel imported under DEEC licences. The finding is that, according to the Input-Output Norms, against import of 1377 MT, the appellant was required t .....

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..... ecords shows that there is no finding about diversion of imported materials for any purposes than the export production. If the production was not within the norms that was within the discretion of the DGFT authorities. In the circumstances, the appellant has a prima facie case in his favour. Prayer for waiver pre-deposit is allowed and the recovery is stayed, till disposal of the appeal. (Dictat .....

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