2013 (8) TMI 853

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..... t as to whether the duty liability on the SEZ would be customs duty or Central Excise duty and also how the poor quality of consignment entered into SEZ. Waiver of pre deposit of Penalty u/s 112 and 114 - applications for the waiver of pre-deposit of the balance amounts involved were allowed and recovery stayed – decided in favour of assessee. - Appeal No. :C/312 & 313 of 2012 - - - Dated:- 5 .....

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..... unsel would take a legal plea as regards the liability to pay Customs duty by an SEZ and also counter the findings by the adjudicating authority as regards the switchover of the consignment of poor quality. He would submit that out of the demand of approximately Rs. 57 Lakhs, the appellant has already deposited an amount of Rs. 20 Lakhs during the investigation and the same may be considered as en .....

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