2000 (5) TMI 734

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Respondent. [Order per : Gowri Shankar, Member (T)]. - The application is for waiver of deposit of duty of Rs. 11,82,413/-. 2. We have heard both sides. 3. The applicant sells luggage manufactured by it at the factory gate, as also at its depots. The question is whether, after amendment of Section 4 of the Act by the Finance Act, 1996, whereby there was provision made for a depot to....