2009 (5) TMI 795

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rder per : T.K. Jayaraman, Member (T), (Oral)]. In terms of the impugned order, the applicants are required to pre-deposit duty of Rs. 1,89,63,446/- and penalty of Rs. 10,00,000/-. The applicants are EOU Unit. They procured indigenous goods under cover of CT-3. Some of the goods were found defective. Consequently, they were sent back to the supplier under proper procedure AR3A and they were .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d that Para 6.15 is not applicable at all because the said provision is in respect of goods, which the EOU is unable to utilize the goods and services imported or indigenously procured. The right provision would be Para 6.17(c), which is reproduced below:- Replacement/Repair of imported/Indigenous Goods 6.17(c) : Goods or parts thereof on being imported/indigenously procured and found defective .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X