2009 (7) TMI 1025

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....ER The prayer in the application is to dispense with the condition of pre-deposit of duty amount of Rs. 27,59,723/- and penalty of identical amount. As per facts on record, the appellant was a 100% EOU and de-bonded their imported capital goods after obtaining necessary permission from the Development Commissioner. At the time of de-bonding, two bills of entry both dated 2-6-03, one for payment o....

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....he notification, is in face of not in accordance with settled law, in as much as Revenue is expected to know about the correct rate of duty required to be paid and cannot pass on the burden to the assessee. Learned Advocate submits that assessee in accordance with their understanding had claimed the benefit of notification dated 21/2002-C.E. and paid duty after filing bill of entry. If other dutie....