2012 (11) TMI 732

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..... sioner (AR) for Respondent   Per: Shri S.S. Kang, Vice President Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of duty of Rs.1,34,25,664/-, interest and penalty. Demand is confirmed after denying the credit in respect of the bought-out spares of the transformer, which were exported by the applicant. The demand is confirmed on the ground that the applicant .....

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..... to the show-cause notice, stated these facts, however the adjudicating authority only relied upon the statement of Sr. Commercial Manager Shri Ajit R Koregaonkar and confirmed the demand.   4. The applicants also produced a copy of the orders received for supply of transformer and operational spares. The contention is that the applicants had not exported the parts of the transformer as a tr .....

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..... e trading the parts of the transformer. The applicants have manufactured the transformer and exported. The contention is that the applicants are receiving the orders for supply of transformers along with operational spares. The dispute is in respect of the operational spares. The case of the Revenue is that the applicants are trading the spare parts of the transformer and, therefore, the duty paid .....

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