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<h1>Applicant Must Deposit Rs. 12 Lakhs Within a Month for Duty Exemption</h1> <h3>SUNFLAG IRON & STEEL CO. LTD. Versus COMMISSIONER OF C. EX., NAGPUR</h3> The High Court held that the applicant must deposit Rs. 12 lakhs within a month to claim exemption under Notification 13/2000, with the remaining duty ... Stay/Dispensation of pre-deposit - Integrated steel plant The judgment is about a waiver of duty deposit for an applicant claiming exemption under Notification 13/2000 for goods manufactured in an integrated steel plant. The applicant was asked to deposit Rs. 12 lakhs out of the duty demanded within a month, with the remaining duty waived and recovery stayed.