2011 (1) TMI 322

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....l, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T) (Oral)]. - Heard both sides on the stay petitions. 2. Applicants seek waiver of pre-deposit of customs duty of Rs. 1,89,22,510/- along with interest and penalty of Rs. 1,89,22,510/- imposed by the impugned order of the Commissioner. 3.1 The applicants are engaged in the manufacture of colour picture tubes (CPT) ....

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....ther hand, has held that the goods imported duty free under Notification 25/99-Cus. can be used only for the purpose of 'manufacture' and not for repair of defective goods returned under Rule 16 of the Cenvat Credit Rules. 4. We have carefully considered the submissions from both sides and perused the records. The applicant admittedly, received 90,418 numbers of CPT during 2004-05, 76024 n....

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.... goods cannot be treated as manufactured goods and, therefore, parts and inputs imported duty free under Notification No. 25/99 cannot be used for such activity without payment of duty. On merits, prima facie, the case of the department is strong. 5. Learned Advocate also pleaded that the applicant's company is closed for the last three years and order of pre-deposit will cause undue hards....