2003 (5) TMI 448

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....ultant, for the Appellant. Shri A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T]. - The application is for waiver of deposit of duty of Rs. 12,39,721/- and equivalent penalty. 2. The applicant is engaged in the manufacture of blades for electric fan, guards for such blades. It had claimed the benefit of the exemption contained in Notification 9/98 and its....

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....td. in the course of trade because that company utilised them in the manufacture of fans. The Additional Commissioner has confirmed this proposal in his adjudication order. The Commissioner (Appeals) dismissed the appeal before him for failure to deposit the entire amount. 3. We find some merit in the contention of the Counsel for the applicant that the basis for the denial of the exemptio....