2013 (12) TMI 1296

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Chakraborty, A.C. (A.R.) ORDER Per DR. D. M. MISRA: This is an application for waiver of pre-deposit of duty of Rs.10.01 Lakhs and equal amount of penalty imposed under Section 11AC of CEA, 1944. 2. At the outset, the Ld. Advocate Dr. Samir Chakraborty submitted that the applicants are engaged in the manufacture of unbranded shoes and mention the code No. of the shoes. The entire quantity of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... es on payment of appropriate duty, a fact, not in dispute, hence, the said duty cannot be recovered from the applicant again. 3. The Ld. A.R. for the Revenue did not dispute the payment of duty byM/s Khadim Shoe Pvt. Ltd on the goods manufactured by the Applicant. However, he has submitted that the duty ought to have been paid by the applicant being manufacturer of the goods. 4. Heard both sides .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X