2012 (2) TMI 414

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er (AR), for the Respondent. ORDER Heard both sides. 2. The applicant filed this application for waiver of pre deposit of duty amounting to Rs. 1,34,18,029/- and equal amount of penalty under Section 114A of Customs Act, 1962. The contention of the applicant is that they are a 100% EOU and they are importing Bekinox/Bekitex BK NM without payment of duty for the manufacture of industrial safety .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ts are in fact selling the goods which is not permitted under the scheme of 100% EOU. He has brought to our notice the purchase and sale agreement for which the applicant could not provide any satisfactory answer. The contention of ld. AR is that it is a colourful device for selling the raw materials and purchasing the fabric and it is not being sent for job worker because there is no evidence of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X