2006 (5) TMI 369

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..... S.S. Kang, Vice-President]. - Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs. 13,80,625/- and penalty of the equal amount. The applicant is a 100% Export Oriented Unit and made import of certain goods by availing the benefit of Notification No. 53/97-Cus. and also obtained certain goods without payment of Central Excise duty with the prio .....

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..... o such condition was there, therefore, the benefit of notification was denied. In the present caser the applicant asked for approval for procurement of duty free goods and the approval was granted vide letter dated 24-3-03. The contention is that there is no evidence in the impugned order that the goods in question were not used in the specified purpose, therefore, the demand is not sustainable. .....

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..... o with the exemption notification as the exemption of duty is governed by the jurisdictional officers of department of Revenue under the Ministry of Finance. As the notification issued by the Ministry of Finance provided that a 100% EOU can procure the capital goods without payment of duty and any other item required in relation to production of export goods with prior approval of Board of Approva .....

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