2011 (9) TMI 864

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..... bove report to mean that the blank CDs first come into existence and stamper data get transferred from stamper to disc under manufacture. However, the same Chartered Engineer has clearly stated further in his report that nowhere in the process blank CDs are produced/created in the manufacture of recorded audio, video CDs ROM with loaded software. The portion of the report relied upon by the Depart .....

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..... waiver of pre-deposit of duty of Rs. 2,44,74,321/- confirmed together with interest on blank CDs alleged to have come into existence prior to their being recorded and penalty of equal amount on the assessee s company and penalty of Rs. 25 lakhs on its Managing Director. 2. Prima facie, the case of the Department is entirely based upon a report of the Chartered Engineer, Shri Vinay Kumar Wadhawa .....

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..... applies a force to the two halves of the mould which are then closed. Molten polycarbonate is then injected into the cavity and held in place by the applied pressure while the disc cools and solidifies. Pressed discs after cooling are then transferred for the next stage in process. In this process data gets transferred from the stamper to disc under manufacture. The Department has interpreted .....

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