2013 (11) TMI 702

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....Per: M.V. Ravindran: These two Stay Petitions are filed for waiver of pre-deposit of amount of duty liability Rs.2,55,787/-, interest thereof. As these two Stay Petitions raises a common issue, these are being disposed by a common order. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the appellant herein had cleared 'Sheet for making insole' by fil....

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.... No.11/97-Cus, we do not find any condition prescribed for the purpose of availment of benefit of notification. We also find strong force in the submissions made by ld. Counsel that CBE&C circular, which has been relied upon by the first appellate authority, cannot put condition which were not found in the notification. This view is supported by the judgment of Hon'ble High Court of Gujarat in the....