2002 (1) TMI 826

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....nt. Shri A.K. Jain, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  This application is for waiver of pre-deposit of Rs. 17,44,818.23 and penalty of Rs. 35 lakhs. The facts leading to the impugned order are as follows : 2. The applicants are a 100% EOU manufacturing readymade garments. In the manufacture of such garments namely, trousers, certain waste an....

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....ion accepts that scrap or waste material may arise during such manufacture and provides for clearance thereof according to law with the prescription that such percentage of scrap or waste should not exceed the percentage fixed in this regard by the Board of approvals. The notification, however, does not render the raw materials imported and contained in such waste in excess of the norms ineligible....

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....xport should be made. Where such extension was granted, the process for the demand itself would cease to exist. 5. In the present case, the Counsel submits that at a latter date for a latter period the norms for utilisation of the raw materials as fixed by the Board was relaxed and ad hoc waste norms were fixed at 15% of the imports vide letter dated 18-1-2001 by the Development Commission....