AI Drafter 
TaxTMI 
TaxTMI 
2014 (1) TMI 675
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..... The applicant filed the application for waiver of pre-deposit of duty of Rs. 1,33,024/-, interest and penalty. 3. The applicants are engaged in the manufacture of excisable goods. Certain quantity of goods manufactured were cleared without payment of duty as the same were meant for export. However, the goods were not exported and as per the applicants the same were received in the factory. Th....
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....thin 24 hours from the receipt of the goods in the factory and such gods are to be stored separately atleast for 48 hours so that in case the Revenue wants to verify the same can be verified. In the present case, intimation was filed after four months from the receipt of the goods. Hence the demand is rightly made. 6. I find that the applicant had not followed the procedure in respect of the ma....