2007 (2) TMI 443

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..... , for the Respondent. [Order per : S.L. Peeran, Member (J)]. The appellant is required to pre-deposit duty amount of Rs. 47,94,815/-. The Department proceeded against the appellants on the allegation that the appellants had violated the terms of Notification No. 2/95, dated 4-1-95 inasmuch as after having availed the concessional rate of duty on the advance DTA sales of goods cleared dur .....

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..... reported in 2003 (156) E.L.T. 497 (Tri. - Mumbai) which has been rendered in similar circumstances in the assessee s favour. He also filed a large number of other judgments. He submits that the decision of the Development Commissioner cannot be questioned by the Customs authority. Therefore he prays for total waiver of the pre-deposit of the amount. 2. The learned DR took us through the impug .....

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