2014 (11) TMI 110

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Appellant. Shri M.S. Reddy, Dy. Commissioner (AR), for the Respondent. Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of customs duty of Rs. 4,95,358/- interest and penalty. The demand is confirmed after denying the benefit of Notification No. 21/2002-Cus., dated 1-3-2002 on the ground that the applicant had not fulfilled the conditions of the N....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... condition. Hence the demand is not sustainable. 4. Revenue supported the findings of the lower authorities and submitted that the condition of the Notification is not fulfilled. Hence the demand is rightly made. 5. We find that in the present case, the demand is raised by the jurisdictional Excise authorities in respect of the violation of conditions of the Customs Notification. A....