2008 (2) TMI 699

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..... per : P.G. Chacko, Member (J)]. - This application is for waiver of pre-deposit and stay of recovery in respect of an amount of DEPB credit [over Rs. 12.50 lakhs] denied to the appellants in respect of export of "processed, preserved and frozen shrimps", as also a penalty of Rs. 3.00 lakhs imposed on the party. There is no representation for the party despite notice. We have examined the records .....

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..... erhaps, the preservatives had been used in an earlier stage. Indeed, this was the claim of the party. If that be so, there should be some evidence which is apparently missing. A claim for DEPB credit on the aforesaid inputs should be supported by proof of the inputs having actually been used at some stage between the catch and the export. In this context, we have come across certain pertinent aver .....

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