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2005 (1) TMI 281

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..... for waiver of pre-deposit of Central Excise duties confirmed against and penalties imposed on various applicants as under : M/s. Sunrise International - Rs. 61,031/- (Duty) (Equal amount of penalty) Friends Dyeing Finishing - Rs. 16,05,437/- (Duty) (Equal amount of penalty) Golden Enterprises - Rs. 4,47,707/- (Duty) Equal amount of .....

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..... amount of Penalty. Maharaja Dyeing Finishing Mills. - Rs. 13,71,628/- (Duty) Equal amount of Penalty. M.K. Processing - Rs. 6,57,575/- (Duty) Equal amount of Penalty. Adinath Dyeing Finishing - Rs. 16,24,045/- (Duty) Equal amount of Penalty. Yogi Dyeing - Rs. 89,085/- (Duty) Equal amount of Penalty. Nation .....

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..... ted 1-3-2002 (Serial No. 4) which provides concessional rate of duty in respect of woven fabrics/subjected to any process subject to the condition that the fabrics should have been made from textile fabrics whether or not processed on which the appropriate duty of excise has been paid. It is the case of the applicants that the yarn, which has been used in the manufacture of the fabrics which were .....

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..... or the manufacturer also having the facility of weaving of fabrics; that, as such, the said circular is not applicable as these applicants are only engaged in the process of manufacturing the final product on job work basis. Finally the learned Advocate has referred to Ministry's letter F. No. 16/3/2002 in which the field formations had been directed to intimate whether there was any practice of .....

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..... suing this letter. We are therefore, of the view that the applicants have not made out a prima facie case for waiver of pre-deposit for staying the recovery of the entire amount of duty. We therefore, direct each applicant to deposit 25% of the amount of duty confirmed against it within eight weeks from today. On complying with this direction, there shall be waiver of pre-deposit of remaining amou .....

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