2015 (12) TMI 651

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..... he exemption Notification, the imported goods would be used in the registered premises of the applicant. In the present case, the applicant failed to comply with the condition of the Notification as they have sent the imported goods to their other unit in Una, which is not registered for the purpose of the availment of concessional rate of duty under Notification 25/09-Cus. So, the applicant faile .....

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..... e of the Central Excise Tariff Act, 1985 and registered with the Central Excise department. They imported parts of Switches and paid concessional rate of duty under exemption notification No. 25/09-Cus dated 28.02.1999. It has been alleged that the applicant has filed to fulfil the condition of the exemption notification as they have not followed the procedures set-out in the Customs (Import of Go .....

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..... cessional rate of duty under Notification 25/09-Cus (supra). So, the applicant failed to make out a prima-facie case for waiver of pre-deposit of entire amount of duty alongwith interest and penalty. Accordingly, we direct the applicant to make a pre-deposit of further amount of ₹ 4,00,000/- (Rupees four lakhs only) within a period of eight weeks and to report compliance on 26.12.2014. Upon .....

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