2013 (10) TMI 120

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.... (AR) ORDER Per P.K. Das; 1. Applicant No.1 filed this application for waiver of predeposit of duty of Rs.29,99,322/- along with interest and penalty and applicant No.2, partner of Applicant No.1 filed application for waiver of predeposit of penalty of Rs.1,00,000/-. 2. Heard both sides and perused the records. 3. Applicant No.1 imported knitting and embroidery machines under 4 EPCG licences.....

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....non-mention of their name in the shipping bill, DEPB benefit of Rs.2,81,687/- was denied. 4. On the other hand, Ld. AR for Revenue submits that Commissioner (Appeals) directed them to make a pre-deposit of entire amount of duty for hearing the appeal which was not complied. She submits that appeal was rejected for non-compliance of the stay order. Regarding merits of the case, she submits that co....