2013 (12) TMI 1147

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....Shri R. Nagar, AR, for the Respondent. ORDER This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 1,51,62,779/- on M/s. Sanghi Industries Ltd., interest thereof and equivalent amount of penalty and a penalty of Rs. 5 lakhs on Shri Alok Sanghi, the Director of M/s. Sanghi Industries Ltd. on the ground that the appellant has availed wrongly the benefit of duty exemptio....

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....ry premises is not disputed nor there is any allegation as to contents of the said materials and eligibility to DFRC and DFIA benefits. 3. Ld. SDR on the other hand would submit that the appellant's director and manager had themselves accepted to the shortage of refractory bricks. It is his submission that there is no clear declaration regarding the use of imported goods in the application form....

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....or "Magnesite Spinal Bricks". At Sl. No. 3 at A1050 of the standard norms it is seen that the standard input and output norms has given only broad heading and the McGraw-Hill dictionary of scientific, technical terms, specifically gives the meaning of Spinal Bricks which is a type of brick composed of magnesium oxide with about 15% of other oxides. It is undisputed in this case that the goods whic....