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TMI Blog2012 (12) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... eived in respect of the goods on which credit has been availed applicants have not made out a case for total waiver of duty - No financial hardship is pleaded - The applicants are directed to pre deposit an amount of Rs.4,00,000/- within eight weeks from order date. - E/1419/12-Mum - S/1524/12/EB/C-II - Dated:- 27-9-2012 - S.S. Kang And P.R. Chandrasekharan, JJ. Appellant Rep by: Mr S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was shortage in waste paper and in some consignments there was some excess. The contention is that taking into consideration the total quantity imported, the shortage comes approximately to 0.52% which is negligible. The applicants also argued that the weight of the waste paper also depends on the moisture content. The applicants submitted that in all the consignments there was small variation i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s rightly made. 6. We have gone through the annexures to the show cause notice. In some consignments there is a shortage of 5.61 MT, 15.810 MT and 84 MT. In view of these huge shortages received in respect of the goods on which credit has been availed, we find prima facie the applicants have not made out a case for total waiver of duty. No financial hardship is pleaded before us. Keeping in view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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