9911796707
TMI Blog2014 (2) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... brasives, tin oxide powder for the manufacture of finished goods cleared in DTA - Held that:- the Commissioner observed the allegation of non-fulfillment of the condition of exemption under Sl. No.3A of the said Notification has not been contested by the applicant - applicant failed to make out a prima facie case for waiver of predeposit of entire amount of duty along with interest - Conditional s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2003-CE dated 31.3.2003 as amended. In terms of Sl. No.3A, the concessional rate of duty is available for the finished goods which are manufactured wholly from the indigenous raw materials except the duty-paid imported inputs upto 3% of the FOB value of exports of the said EOU in the preceding financial year. A show-cause notice was issued proposing demand of duty along with interest for the reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nput materials is not corroborated by any documentary evidence. He also submits that the entire demand is barred by limitation as there is no suppression of fact inasmuch they have filed the returns. 3. The learned AR on behalf of the Department submits that the allegation of contravention of Sl. No.3A of Notification No.23/2003-CE has not been refuted by the applicant. It is also submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand of duty would be looked into at the time of appeal hearing at length. We find that the applicant failed to make out a prima facie case for waiver of predeposit of entire amount of duty along with interest. Accordingly, we direct the applicant to predeposit Rs.10,00,000/- (Rupees ten lakhs only) within a period of eight weeks and report compliance on 23.8.2013. Upon such deposit, predeposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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