2005 (2) TMI 249

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..... he ld. JDR submitted that the appellants were covered under para 6.8(b) of the EXIM Policy 2002-07 and not in terms of para 6.9(b) of the said policy and as such the appellants are not entitled for the benefit under any of the Notifications viz. Notification Nos. 2/95, dated 4-1-1995, 8/97-C.E., dated 1-9-1997, 13/98-C.E., dated 2-6-1998 and 20/2002-C.E., dated 1-3-2002. He submitted that the Comm .....

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..... he appellants to some condition of pre-deposit. 5. After hearing the ld. JDR and perusal of the records, we find that the appellants were not eligible for the concessional duty benefit under the aforesaid Notifications. Their Managing Director Shri Mahendra Kumar Agarwal, in his statement dated 21-10-2002 had clearly admitted that sarees and ladies suit pieces were cut to size and not worked on .....

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