2007 (2) TMI 515

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....espondent. [Order per : Jyoti Balasundaram, Vice-President]. - On hearing both sides for some time on the application for waiver of pre-deposit of differential duty of Rs. 5,54,692/- which becomes payable in terms of the Commissioner's order as a result of denial of the benefit of exemption under Notification 21/2002-Cus. dated 1-3-2002 to waste paper, and penalty of Rs.5,00,000/-, we find that ....

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....sp;We find that in the assessee's own case as reported in 2003 (162) E.L.T. 1132, the Tribunal permitted goods declared as waste paper but 50% of which was found to be serviceable paper, viz. plain white sheet in roll form, to be mutilated by drilling the rolls at three or four places. The importers pray that similar directions may be given in this case also and after the goods have been mutilated....