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TMI Blog2015 (3) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... DGEMENT Per: P R Chandrsekharan: Appeal and stay petition are directed against Order-in-Original No. Commr./Adj./Cus/01/201-15 dtd. 29/1/2014 passed by the Commissioner of Customs, Central Excise & Service Tax, Panaji Goa. Vide the impugned order, the Ld. adjudicating authority has confirmed differential duty of Rs. 1,01,97,000/- in respect of vessels imported by the Appellant vide bill of entri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit Rules, 2004. The ld. Counsel submits that, the appellant claimed benefit of the aforesaid exemption by placing reliance on the Circular D.O. F. No. B-1/3/2011-TRu dated 25/03/2011 wherein it has been clarified that 1% rate would apply only in respect of manufacture of goods and not in respect of imports. Ld. Counsel submits that benefit of the notification could not be denied on the basis of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... io of the said decision is applicable to the facts of the present case. Accordingly, he pleads that the appellant be put to terms. 4. We have carefully considered the submissions made by both the sides. 5. It is not in dispute that the goods are manufactured under customs bond and when cleared from the customs bond, custom duty rates are applicable. Notification No. 01/2011-CE dated 01/03/2011 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rts this view. Accordingly, we are of the considered view that the appellant has not made out a prima facie case for complete waiver of pre-deposit of the dues adjudged against them. Accordingly, we direct the appellant to make a pre-deposit of Rs. 25 lakhs, which is approximately 25% of the differential duty, within a period of 8 weeks and report compliance by 19 th December, 2014. On such compli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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