2012 (9) TMI 882

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....), for the Appellant. Shri A.K. Biswas, Superintendent (AR), for the Respondent. ORDER Heard both sides. The applicant filed this application for waiver of pre-deposit of duty of Rs. 36,04,742.00 and equal amount of penalty imposed under Rule 25 of Central Excise Rules, 2002 read with Section 11AC of Central Excise Act, 1944. 2. The contention of the ld. Sr. Manager (Finance) appearing....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eiterated the findings of the ld. Commissioner. 4. The Explanation 2 inserted by Notification No. 13/2008-C.E., dated 1-3-2008 reads as under :- "Explanation 2. - For the removal of doubts, it is hereby clarified that the benefit under this notification, in the case of goods supplied to the projects financed by the United Nations or an international organization, is available when the goods ....