2005 (5) TMI 367

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....Parelkar, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - After hearing both sides for some time on the application for waiver of pre-deposit of duty of Rs. 29,51,081/- and penalty of Rs. 5,000/-, we found that it was possible to decide the appeal itself at this stage and hence proceed to do so with the consent of both sides, after waiving pre-deposit. 2. The ....

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....hey failed to do. 3. On hearing both sides, we do not see any substance in the plea of the appellants that even in the case of this demand, it is the merchant exporter who is required to discharge the burden of showing that the goods had been exported. The appellants have furnished B-17 bond and they are required to produce proof of export in case they wish to avail of exemption from payment....

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....ons set out as per condition No. 4 of the notification relevant to Sr. No. 14 of the table to the notification have not been examined and found to have been complied with by the appellants, as this is a plea which is being raised before the Tribunal for the first time, the interest of justice requires that the Commissioner (Appeals), to whom we remain the matter, considers the claim of the appella....