2004 (10) TMI 476

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.... JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The prayer in the application is to dispense with the condition of pre-deposit of duty amount of Rs. 33,77,855/- and of Rs. 6,34,399/-. The said demand has been confirmed against the appellant by denying them the benefit of exemption notification no. 14/2000 (Sr. No. 12) which grants exemption to knitted or crocheted fabrics o....

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....ted fabrics has availed to benefit of the same notification, it is to be treated as if no duty has been paid on the same and the condition is not fulfilled. On the other hand, the appellant's contention is that they have paid duty on the yarn and fibres which are the basic inputs as such benefit would be availed to them. Shri M.H. Patil, Advocate, submits that a reading of the said condition makes....