9911796707
TMI Blog2011 (10) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (A.R), for respondent Per : S.S. Kang Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs.2,18,52,450/- interest and penalty. The applicant filed an affidavit of the authorized signatory to the fact that the amount of Rs.2,75,13,910/- is already granted in respect of rebate claim and already adjusted against the present department. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification is that the goods are exempted from payment of duty on the condition no credit has been availed in respect of goods. The contention is that the applicant in reply to the show cause notice dt.2.6.09 specifically submitted that applicant start availing benefit of notification No. 30/2004-CE w.e.f. 15.5.2008 and as on 15.5.08 they had stock of 141638.70 Kgs. of All Wool Yarn and Poly Wool Y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nefit of notification is rightly denied. 5. We find that the specific contention raised by the appellant in reply to the show-cause notice dt. 25.6.2009 in respect of the exports of goods under bond which were lying in stock on 15.8.2008 when the applicants started availing benefit of notification No. 30/2004 and during the month of October only in certain goods on payment of duty. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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