2012 (7) TMI 386

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..... s)   Per Shri S.K.Gaule.   1. Applicants filed these applications for waiver of pre-deposit of duty amounting to Rs.17,69,402/-(Rupees Seventeen Lakhs Sixty Nine Thousand Four Hundred and Two only) and equal amount of penalty under section 11AC of Central Excise Act, 1944 in case of Applicant No.1, Penalty amount of Rs.25,000/-(Rupees Twenty Five Thousand only) in case of Applicant No. .....

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..... ing the clearances made to M/s.Lagan Jute Manufacturing Company, who in-turn was using the said goods in the manufacture of machines which were required for jute manufacturing. Therefore, the intended use was only for manufacturing in jute mills. The contention is that the ld.Commissioner(Appeals) has not decided the issue on merits and decided the appeal only on non-compliance with the provisions .....

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