2014 (1) TMI 273

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.... (A.R.) ORDER Per Dr. D. M. Misra : This is an application for waiver of pre-deposit of duty of Rs.7,71,485/-. 2. At the outset, the ld. Consultant appearing for the applicant has submitted that the applicants are engaged in the manufacture of refined 'Palm Oil' falling under Chapter Sub-heading No.38 of CETA, 1985. During the relevant period i.e. from August, 2007 to January, 2008, they had a....

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....t has submitted that in view of the specific amendment to Section 4 and insertion of Explanation to the said Section, the price charged by the ld. Commissioner be treated as cum-duty price. 2. The ld. A.R. for the Department reiterated the findings of the ld. Commissioner. 3. We find that during the period from August, 2007 to January, 2008, the applicant had availed exemption against the produc....