2012 (6) TMI 336

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....S Kang: Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs.22,91,820/- interest and penalty. Demand is confirmed after denying the credit in respect of CVD on the ground that credit is availed on the strength of challans and not on bills of entry. The contention of applicant is that goods were imported and warehouse and thereafter on the expiry ....