2006 (8) TMI 365

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....ate, for the Appellant. Shri Pramod Kumar, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The application for waiver of pre-deposit of duty of Rs. 1,39,30,620/- on DTA clearance of cotton yarn and polyester cotton yarn and penalty of equal amount together with a penalty of Rs. 5,000/- arises out of the order of the Commissioner of Central  Excise (Adj.),....

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....ed or manufactured in India, other than in a 100% EOU or .... , if sold in India. The benefit has been denied on the ground that the applicants did not manufacture the goods wholly out of the indigenous material but also used waste of imported cotton in the manufacture of their final products. Penalty of Rs. 5,000/- has been imposed for failure to follow the provisions of Rule 4(5)(a) and Rule 13 ....