2007 (4) TMI 740

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iled this application for waiver of pre-deposit of duty of ₹ 22.49 lakhs. The applicant had already deposited an amount of ₹ 10 lakhs at the time of hearing of the appeal by the Commissioner(Appeals). 2. In this case the benefit of Notification No.63/95-CE dt.16.3.95 was denied to the applicants. The contention of the applicant is that the notification provides exemption of goods ma .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... applicant. The contention is that these invoices and certificates are not before the lower authority. The contention is that as the goods were ultimately supplied by M/s. BEML to the Min. of Defence, therefore, applicants are entitled for benefit of notification. In these circumstances, we find that as the applicant produced invoices as well as certificate from M/s. BEML to show that the goods man .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X