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TMI Blog2013 (11) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicants are directed to deposit an amount equal to 25% of the duty as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted. - E/86520 to 86526/13-Mum - - - Dated:- 2-7-2013 - S S Kang And P K Jain, JJ. For the Appellant : Mr Gajendra Jain, Adv. For the Respondent : Mr B S Meena, Additional Commissioner (AR) PER : S S Kang Common issue is involved, therefore, the applications are being taken up together. The applicants filed these applications for waiver of pre-deposit of total duty of Rs. 1,81,98,260/- interest and penalties. 2. The applicants, a 100% EOU, are engaged in the manufacture of bulk drugs and intermediates. The applicants are importing solvents without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is generated during the manufacture of bulk drug can also not be considered as a manufactured product hence not liable for any duty. The applicants also relied upon the decisions of the Tribunal in the case of Synergies-Dooray Automotive Ltd. vs. CCE, Visakhapatnam-I reported in 2008 (226) ELT 529 and in the case of Clancey Precision Components Pvt. Ltd. vs. CCE, Pune reported in 2007 (216) ELT 242. 5. The Revenue relied upon para 6 of the Notifications under which the applicants availed the inputs without payment of duty. The contention of the Revenue is 100% EOUs are governed by the specific procedure as laid down under the Notification. The applicants are procuring the inputs without payment of duty. The Revenue also submitted that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and subject to such other limitations and conditions as may be specified in this behalf by Development Commissioner, or the Board of Approval or the Inter Ministerial Standing Committee (IMSC), as the case may be, on payment of appropriate duty of excise, or where such articles are cleared to the warehouse appointed or registered under notification of the Government of India in the Ministry of Finance, Department of Revenue, No. 26/98-Central Excise (NT), dated the 15th July,1998 or No. 46/2001-CE (NT), dated 26 th June, 2001 or cleared to the warehouse authorised to carry on manufacturing process or other operation under section 65 of the Customs Act, 1962 (52 of 1962) and under the Manufacture and Other Operations in Warehouse Regulation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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