2010 (12) TMI 366

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....nt. Shri M.M. Ravi Rajendran, JDR, for the Respondent. [Order per : M.V. Ravindran, Member (J) (Oral)]. -  This application is filed for the waiver of pre-deposit of duty amount of Rs. 3,90,873/-. 2. Heard both sides and perused the records. The demand has arisen on the ground that the appellant being an EOU had procured an insecticide without payment of duty and had sent the....

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....otification reads as under :- 5. Notwithstanding anything contained in this notification, the said officer may permit the user industry engaged in,- (a)     processing of agriculture products referred to in sub-clause (i) of clause (a) of opening paragraph of this notification to take out goods as specified at Sl. Nos. 14 to 26 in Annexure-I; and (b)   &....