2013 (7) TMI 274

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....the Appellant : Shri Amit Jain, Adv. For the Respondent : Shri Devander Singh, CDR Per: Sahab Singh: This is a stay application filed by M/s. Meneta Automotive Components Pvt. Ltd . (here in after referred to as appicants) seeking waiver of pre-deposit and stay of recovery of duty amounting to Rs. 2,56,12,927/- and equal amount of penalty imposed by the Commissioner Central Excise Rohtak ....

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.... and education Cess on the goods cleared to DTA. Accordingly the SCN was issued to the applicant and demand was confirmed by the impugned order along with interest and with imposition of penalty on the applicant. 3. LD Advocate appearing for the applicant submits that the applicant is eligible for exemption for basic Custom duty under notification No. 21/2002-Cus dated 1.3.2002. He submits that....

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....hat the scrap sold by them was used by the steel manufacturers as melting scrap Since the goods were sold to traders, commissioner was justified in demanding the basic Custom duty on the goods. He submits that for availing the exemption for SAD under Notification No. 23/2003 the conditions mentioned in the notification are required to be fulfilled by the applicants. He submits that as per conditio....

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....exempted on S. No. 200 of the Notification. There is no condition in the Notification for availing the exemption. Prima fecia the applicant has a strong case for availing the exemption from basic Custom duty under Notification 21/2002. As regards the applicability of the exemption from the SAD under the Notification 23/2003, we find that under Para 6.8(e) of the Foreign Trade Policy waste and Scra....