2013 (11) TMI 242

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....his application for waiver of predeposit of duty of Rs.4,13,41,444/- along with interest and penalty of equal amount. Ld. Advocate submits that they have imported 'Human Hair' under Notification No.32/97-Cus. dt.1.4.1997. He submits that after processing of human hair on job work basis, they exported the same with 20% to 25% wastage. He further submits that duty was demanded for violation of the N....

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....n this case there is clear violation of notification and therefore the demand is justified. He further submits that the letter referred to by learned advocate appears to be submitted to the Deputy Commissioner of Central Excise. He further submits that it is a clear case of contravention of the notification and they had not informed these payments to the proper authority. It is also submitted that....

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....will be looked at the time of appeal hearing. Letter dt.9.7.09 as referred to by the appellant was not mentioned in the impugned order. Hence the contention that demand is barred by limitation would be looked into at the time of appeal hearing. It is also noted that applicant executed a bond. In view of that, applicant failed to make out a prima facie case for waiver of deposit of entire amount of....