2011 (12) TMI 458

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.... Nath, Asstt. Commr. (AR), for the Respondent. ORDER [Order per : S.K. Gaule, Member (T)]. - Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of duty of Rs. 1,07,46,905/- (Rupees One Crore Seven Lakhs Forty Six Thousand Nine Hundred and Five only), interest and penalty. The contention of the applicant is that they are availing the benefit of exemption notific....

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....no allegation against them that they have sold the footwears at the price higher than the revised price and that they realized higher price from their customers. Learned Commissioner in his adjudication did not dispute these aspects. The contention is that they have substantially complied with the condition of the notification. In support of his contention he has placed reliance on this Tribunal's....