2017 (9) TMI 1133

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....RDER Per Justice (Dr.) Satish Chandra: The present appeal is filed against the order-in-Original No. 100/2013 dated 30.09.2013. The disputed period is Jan 2006 to Oct 2011. 2. The brief facts of the case are that during the period under consideration the appellant had undertaken a project of Integral Pearl Cultivation under 100% EOU scheme. For this purpose, the appellant had imported various i....

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....s no question of exporting the goods. He submits that even then, the appellant is entitled for the waiver of interest as per the ratio laid down in the case of Business Process Technologis (I) Pvt. Ltd. Vs. CC Bangalore 2010 (262) ELT 371 (Tri-Bang.) and in the case of Stelfast India Pvt. Ltd. Vs. CC Bangalore 2006 (195) ELT 86 (Tri-Bang.). The Ld. Counsel submits that the waiver of interest was r....