2014 (1) TMI 58

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..... is of duties of Customs in terms of the proviso read with the notification - the appellant paid duty of Excise albeit on a wrong basis - assessee offered to make a pre-deposit of Rs. 1,00,000 - the amount offered is inadequate to suffice the present purpose – appellant directed submit an amount of Rupees One lakh fifty thousand as pre-deposit – upon such submission rest of the duty to be waived t .....

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..... transaction value as if they were not 100% E.O.U. The demand is of differential duty on the goods on the basis of the proviso to Section 3(1) of the Central Excise Act read with Notification No. 23/2003-CE dated 31.3.2003. After hearing the learned counsel for the appellant and the learned Superintendent (AR) for the respondent, we have not found prima facie case for the appellant. Prima facie, th .....

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