2013 (11) TMI 1183

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itional Commissioner (A.R.) PER : S S Kang Heard both sides. 2. Common issue is involved, therefore the applications are taken up together. The applicant filed these applications for waiver of pre-deposit of duty of Rs. 23,72,642/- interest and penalty. In other appeal for waiver of duty of Rs. 13,70,450/- interest and penalty. The demand is confirmed on the ground that applicant cleared ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... such developer or co-developer, and all the documents in such cases shall bear the name of the developer or co-developer along with name of contractor of sub-contractor. In the present case the goods were cleared to contractors that there is no mention to of the name of developer or co-developer. Hence, the demand is rightly made. 5. Admittedly, the cement as cleared to the contractors. The ca....