2001 (7) TMI 778

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....R.C. Sankhla, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  This is an application filed by M/s. Winsome Yarn Ltd. for waiver of pre-deposit of customs duty amounting to Rs. 4,94,023/- demanded by the Commissioner of Customs, Chandigarh. 2. Shri Balbir Singh, learned Advocate, submitted that the applicant is 100% E.O.U., engaged in the manufacture of cotton....

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....9-2-1981 had not been fulfilled. The learned Advocate, further, mentioned that the Dy. Commissioner also gave his finding that provisions of Section 23 of the Customs Act pertains to remmission of duty on goods destroyed prior to clearance for home consumption whereas in their case the goods were destroyed after they were issued for home consumption; that the Commissioner (Appeals) also upheld the....