2008 (8) TMI 713

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....e Appellant. Shri Manish Mohan, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This stay petition is directed against the condition of pre-deposit of amount of duty of Rs. 44.22 lakhs and equivalent amount of penalty and confiscation of goods in terms of Section 111(o) of the Customs Act, 1962. 2. Brief facts of the case are that the applicant herein are 100%....

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.... material brought into 100% EOU are for the purposes to be used in the production of the goods. It is the submission of the applicant that the use of said goods in Research and Development Laboratory were for enhancing quality of manufacturing. In this regard he relied upon the decision of the Larger Bench of the Tribunal in the case of Kudremukh Iron Ore Ltd. - 2000 (121) E.L.T. 769 (T-LB) and Bh....