2008 (5) TMI 557

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..... Shri Hitesh Shah, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The appellant is required to pre-deposit Rs. 15,86,467/- for the purpose of hearing this appeal in terms of Section 35F of the Act. The appellant had set up an STP and were working under 100% EOU Scheme. Some of the equipments required were imported and some were procured indigenously without payment of ....

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.... present case, the appellant is a purchaser of goods and not a producer of goods, so he does not come within the ambit of Rule 21 of CE Rules to claim remission of duty in respect of procured goods. He submits that they should pre-deposit the amounts. 3. We have carefully considered the submission. So far as the goods which are imported are concerned, there will be no defect in the appella....