TaxTMI 
TaxTMI 
1999 (8) TMI 273
X X X X Extracts X X X X
X X X X Extracts X X X X
...., JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The application in Appeal No. E/4007/98 is for waiver of deposit of duty of Rs. 30.86 lakhs and penalty of Rs. 20 lakhs. We have heard both sides. 2. The applicant exported in 22 consignments of two detergent powder manufactured by M/s. Ajit Sons Pvt. Ltd. In the order impugned in the appeal the Commissioner has found t....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... pay excise duty on that part of the detergent which had been cleared without payment of duty for home consumption from the factory which was not exported had been discharged. The Commissioner has got over this by saying that it is "crystal clear" that while the quantity manufactured by Ajit Sons might have been removed from the factory and what was exported was some other detergent procured from ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....and AR 4A forms, both signed by the manufacturer before countersigning the AR 4A forms. It is difficult to say prima facie, what exactly the applicant has suppressed. On this aspect the applicant has a strong case. Accordingly we waive deposit of duty demanded and penalty imposed and stay their recovery. 5. The application in Appeal E/4018/98-Bom., is for waiver of deposit of duty amounting ....