2011 (7) TMI 432

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.... Srova, JDR   Per: Mrs. Archana Wadhwa:   The prayer in the application is to dispense with the condition of pre-deposit of Rs.5,84,862/- and penalty of Rs.5000/-. The appellants have filed written submissions which we have gone through. We have also heard learned SDR appearing for the Revenue.   2. As per facts on record the appellant is engaged in the manufacture of vario....

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....o this specified final products falling under Chapter 72,73 or 84.54 subject to the condition of that the same are manufactured from specified inputs on which the duty of excise or additional duty of customs has already been paid. In as much as the appellants were using ship breaking scrap as their raw material, the Revenue entertained a view that the condition of the notification in respect of du....

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....).   5. We find that admittedly the appellants have used the ship breaking scrap as one of their raw materials. Further there is no dispute about the fact that such ship breaking scrap was exempted from payment of duty vide Notification No.44/93-CE. The Tribunal in the above case has observed that in the light of the ratio of law declared by the Hon'ble Supreme Court in the case of Dhiren ....