2003 (1) TMI 605

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..... -  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, subject to such conditions and limitations as he ....

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....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 therefor. When the inputs after processing cam....