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TMI Blog2007 (3) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : K.K. Agarwal, Member (T)]. This is an application for waiver of pre-deposit of duty amounting to Rs. 1,42,34,222/- and penalty of Rs. 10 lakhs imposed by the Commissioner by his impugned order. 2. The applicant in this case is a 100% EOU engaged in the manufacture and export of optical fibre in cable and uncabled form. They were procuring indigenous as wel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s determined as Rs. 1,54,58,571/- allowing exemption under Notification No. 21/2002, thereafter differential duty amounting to Rs. 1,42,34,222/- was demanded by the department in terms of condition No. 10 of B-17 Bond read with para 6.20(a) of Exim Policy 2002-07 along with interest at the appropriate rate on the ground that the exemption under Notification no. 21/02-Customs was not available to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit of Notification No. 21/02 which prescribed concessional rate of duty @ 5% in respect of goods which are imported for the purpose of use in the manufacture of telecommunication grade and optical fibre instead of normal rate of 25%. In view of the same, duty has been correctly paid and no further duty is payable. 5. The learned SDR for the Revenue, however, submits that in this case the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essional rate of duty was not available to them. Reference in this case was made to the CESTAT decision in their own case where concessional rate of duty was not allowed in respect of optical fibre manufactured from the raw material because the procedure of Rules, 1996 was not followed. 6. We have considered the submission. We find that whether in case of non-fulfilment of export obligation, dut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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