2012 (4) TMI 702

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....ndra Jain, Advocate, for the Appellant. Shri S. Dewalwar, Addl. Commissioner (AR), for the Respondent. ORDER [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The applicants filed this application for waiver of pre-deposit of duty of ₹ 12 lakhs, interest and penalty. The demand is under Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules,....

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....urt. 5. As the issue is settled by the decision of the Madras High Court in the case of Beauty Dyers (supra) therefore, the appeal is being taken up for hearing after waiving pre-deposit. 6. As the demand is confirmed under Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 and the said Rule is declared to be ultra vires by the Hon'ble Madras High ....