2001 (10) TMI 193

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....mber (T)]. - On hearing both sides on the application for waiver for pre-deposit of duties and penalties and also on hearing the Counsels for grounds on urgency, we are of the opinion that the main appeal itself could be taken up for disposal. We, therefore, grant prayer for waiver of pre-deposit and take up the appeal for final disposal. 2. The appellants applied for and received licence on 20....

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....ed alleging that no goods were exported by the assesse's thereby making them ineligible to the benefit of the Notification 13/81-Cus. Duty of Rs. 2,03,29,802/- was demanded. Before the Commissioner (Appeals) the appellants claimed that their products could not be exported without fulfilling norms set by WHO for which domestic use for over 2 years was a pre-condition, that the G.M.P. Certificate wa....

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.... unit and also on two directors thereof. These appeals and the applications arise out of this order. 5. We have considered the various submissions made and have seen the text of Notification No. 13/81. Condition No. 3 subject to which the benefit of this notification is granted, reads as under : "(3) The importer exports out of India 100% or such other percentage, as may be fixed by the said....