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TMI Blog2013 (12) TMI 1243X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 21/2002-Cus. As per the condition 5 of the Notification, the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 is to be followed. As per Rule 8 of the above mentioned Rules, the jurisdictional Assistant Commissioner of Central Excise or Dy. Commissioner of Central Excise shall ensure that the goods imported are u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aichandani, Advocate, for the Appellant. Shri Navneet, Addl. Commr. (AR), for the Respondent. ORDER Heard both sides. 2. The applicants filed these applications for waiver of pre-deposit of duty of Rs. 50,46,728/- along with interests and penalties. The applicants made import of certain goods and claimed benefit of concessional rate of duty under Sr. No. 425 of Notification No. 21/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the present case, show-cause notice is issued by the Commissioner of Customs, which is not a competent authority under Rule 8 of the above mentioned Rules. Hence, the demand is not sustainable. 4. The Revenue submitted that as per the condition of Bond executed at the time of import, it was made specific that the Assistant Commissioner of Central Excise/Customs can recover the customs duty in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 28 of the Customs Act. In the present case, the show-cause notice is issued by the Commissioner of Customs for demanding duty for violation of the conditions of Notification. As the Commissioner of Customs is not a competent authority to issue show cause notice, we find that the applicants have made out a strong prima facie case in their favour for complete waiver of dues adjudged. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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