2006 (6) TMI 233

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..... ks waiver of predeposit and stay of recovery in respect of an amount of duty of Rs. 6,250/-. There is no representation for the applicant despite notice, nor any request for adjournment. In the circumstances, I am inclined to dispose of this application. 2. Examined the records and heard learned SDR. The applicant (Appellant) is a 100% EOU processing granite polished slabs. Apparently, a par .....

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..... ower authorities did not apply their mind to the submissions of the assessee. The demand of duty is on materials, which were admittedly brought within the factory of the EOU. No duty of excise could have been demanded on materials found within the factory. Duty could be demanded only upon clearance from the factory. The appellants have made out a prima facie case against the demand. Accordingly, t .....

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