9911796707
TMI Blog2006 (7) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... EPZ). They are engaged in the manufacture and export of EPS glasses/cups. They were granted necessary permissions and started operating from 20-10-1997. They imported 3,22,140 Kgs. of Polymeric beads on 19-3-1999, 26-3-1999 and 16-6-2000 and a small quantity of zinc Stearate. They were permitted to sell up to 4,00,000 kgs. of goods in the DTA by the Dev. Commissioner FEPZ. Duty of such sales was payable and assessed by the customs officials who endorse the amount of the transport challan when the goods are removed from the FEPZ premises. The appellant sells the goods to domestic as well as foreign buyers of export, on pieces basis and not on weight. Due to commercial considerations they stopped sending Customs paid copies of the challans to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest and Redemption fine on various quantities of goods ordered to be confiscated at. Various amounts of penalties were imposed on the other appellants herein as well as the transporters. Hence these applications for waiver of the pre-deposit requirements under Section 129E of the Customs Act, to hear these appeals. 3. We have heard the Ld. Sr. Counsel for the appellants and the advocate Shri P.K. Das for the Transporters and Ld. D.R. for Revenue. The Ld. Counsel took us through into the decisions in the case of Kanhaiyalal and others reported in 2003 (1) SCC 430 to submit that as the hearings in the present case were held on 19-9-2002 and the submissions were made on 7-10-2002, and thereafter the present order passed on 22-7-2004 by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted by this chart. 5. We also find force in the argument made that the Commissioner has not given them any benefit of losses of any raw material during the course of manufacture, such losses are an accepted commercial and technical reality, especially when production is initiated in the factory for the first time as in this case they can be very heavy, such losses and claim thereto has to be considered by the Lower Authorities. For this purpose the matter is to be remitted back since losses have not been considered in the manner they deserved to be. 6. We do not arrive at other submissions as made by the Ld. Sr. Counsel, since we are proposing to remand back this matter, at this stage after waiver of requirement of pre-deposit in all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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