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2003 (11) TMI 539
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.... the Appellant. Shri S. Singhal, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The application for waiver of pre-deposit of duty of Rs. 22,70,904/- and penalty of Rs. 50,000/- arises out of the order of the Commissioner of Central Excise (Appeals). The Show cause notice issued to the applicants proposed recovery of the above mentioned amount of clearances o....
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....arefully considered the submissions and perused the notification in question. The notification exempts "goods when imported into India...............for the production or manufacture of articles...........for export out of India or for being used in connection with the production, manufacture or packaging of the said articles.............for export out of India by 100% Export Oriented Undertakings....