1999 (9) TMI 550

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.... Sankaravadivelu, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - By this stay application, applicant is seeking waiver of pre-deposit of Rs. 1,85,373/- as against total confirmation of penalty of Rs. 3,75,373/-. 2. Appellants contend that they have already pre-deposited Rs. 1.90 lakhs as against impugned order passed by the Commissioner. 3. Ld. Counsel give....

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....facturing process, etc. Ld. Counsel submits that they could not produce this Board's circular before both the authorities and that there is no dispute with regard to points raised in the Board's circular; that Board's circular clearly applies to the facts of this case and seeks that matter itself could be remanded to original authority to consider this Board's circular. He submits that this benefi....

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....68/36/98-CX, dated 4-3-1999 which has clarified that notifications will be applicable to units importing as well as indigenously procuring raw materials, provided the unit is able to satisfy the jurisdictional Central Excise Authorities beyond doubt that inputs used in the manufacture of goods to be sold in DTA are manufactured out of indigenous raw materials only by way of maintenance of records/....