2013 (2) TMI 519

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.... Applicant is a 100% EOU, manufacturing pesticides in their factory. During the period 1.3.2006 to 23.7.2007, they cleared their products to Domestic Tariff Area on payment of duty in terms of Notification No.23/2003-CE dated 31.3.2003. This exemption was available only if the goods were produced wholly from raw materials produced in India. But the applicants had used imported paraffin wax in the ....

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.... produced. 3. The applicants further submit that use of imported paraffin wax was within the know/edge of the department in the context of another Show Cause Notice issued and therefore, demand invoking the extended period is not maintainable. Therefore, the applicant is pleading for waiver of pre-deposit of dues for admission of appeal and requesting for stay of collection of the dues. 4. L....