2012 (12) TMI 618

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.... Kang: Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs.12,06,663/-, interest and penalty. The demand is confirmed after denying credit. 3. The brief facts of the case are that the applicants are engaged in the manufacture of paper and paper board. The applicants are importing waste paper and are paying appropriate CVD. The applicants were availi....

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....is taking into consideration the difference between the weighment in the factory and weight mentioned in the invoice and bills of entry. There is no allegation that the goods imported are diverted and the applicants had wrongly availed the credit without receiving the inputs, hence the demand is not sustainable. 5. The Revenue submitted that in the consignment which is received under bill of entr....