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TMI Blog2014 (2) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... them to use the imported rig for construction of road only - Held that:- rig was used only for testing after overhauling and servicing, we consider that it would be unfair to hold that the conditions of Notification have been violated. Therefore, appellant have made out a prima facie case in their favour and accordingly, pre-deposit is not required. In view of the above, we waive the requirement o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal. We are satisfied with the grounds for delay in filing the appeal. Therefore, we condone the delay. 2. The issue involved in this case is whether the appellants have not fulfilled the conditions of Notification 21/2002, Sr. No. 230 which requires them to use the imported rig for construction of road only. The impugned order has been passed on the ground that the rig was used in the prem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only for testing after overhauling and servicing, we consider that it would be unfair to hold that the conditions of Notification have been violated. Therefore, appellant have made out a prima facie case in their favour and accordingly, pre-deposit is not required. In view of the above, we waive the requirement of pre-deposit of duty and penalties and grant stay against recovery of the same during ..... X X X X Extracts X X X X X X X X Extracts X X X X
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