AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2014 (5) TMI 524
X X X X Extracts X X X X
X X X X Extracts X X X X
....the Appellant : Shri Hari Radhakrishnan, Advocate For the Respondent : Shri M. Rammohan Rao, DC (AR) JUDGEMENT Per P.K. Das The applicant has filed this application for waiver of predeposit of duty of Rs.12,90,942/- along with interest and penalty. 2. Heard both sides and perused the records. 3. The applicant imported 'COOKMATE' brand induction cooker. It has been alleged that th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hat the goods imported were in SKD condition and not ready for retail sale and therefore Section 4A would not apply. It is further contended that both the authorities below had not given any finding on this issue. The learned counsel submits that they have already deposited a sum of Rs. 2,80,000/- which has been appropriated in the adjudication order. It is also contended that they have filed an e....