2003 (1) TMI 605

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....kar, DR, for the Respondent. [Order]. -  This application seeking waiver of pre-deposit of  Rs. 3,47,359/- and penalty of Rs. 10,000/- involves a very interesting question of interpretation of Rules 57F (20) and 57F (21). The Sub-rules are reproduced below :- (20)     On an application made by a manufacturer of the final products, the Commissioner may, subjec....

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....t has been availed of are duty accounted for to the satisfaction of the Commissioner. 2. The applicant has sent out certain materials for processing through their job workers in terms of sub-rule (4) of Rule 57F, debiting the duty there upon in terms of sub-rule (6). The premises from where such inputs had been sent got burnt. The assessees shifted to new premises and obtained registration....