2011 (10) TMI 660

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....garwal, Commissioner (A.R.) Per : S.S. Kang Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of duty, interest and penalty. Only the amount of duty of ₹ 86,17,471/- is already paid during investigation. The applicant made import of Hydraulically Operated Self Propelled Piling Rig to avail the benefit of Notification No. 21/2002-Cus. dt. 1.3.2002. The Noti....

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....n order is beyond the scope of show cause notice. 4. In respect of interest the contention is that the demand is confirmed on the ground that the applicant has violated the post- import condition in respect of the goods. It is also submitted that the applicants had used this rig for road construction when the metro rail project has been implemented in Delhi. 5. The contention of Revenue is tha....