TMI Blog2012 (2) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... wo notifications could not have been simultaneously availed by them. Both sides have adverted to other factual aspects of the case also. However, for the present purpose, we think we can take a view without detailed discussion on such factual details. Prima facie, any violation of conditions of the customs notification would have resulted in a demand of customs duty on the imported materials. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. ORDER This application filed by the appellant seeks waiver and stay in respect of Central Excise duty of Rs. 95,82,497/- demanded from them for the period from 9-5-2005 to 20-10-2008 and also in respect of equal amount of penalty imposed on them. On a perusal of the records, we note that the above demand of duty which was is on certain packing materials which were procured duty-free by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horization or within such extended period as may be granted by the Licensing Authority or Regional Authority by exporting resultant products manufactured in India and in respect of which facility under rule 18 or sub-rule (2) of rule 19 of the Central Excise Rules, 2002 has not been availed : Provided that an Annual Advance Intermediate Licence holder shall discharge export obligation by supplyi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atech Nutricare Technologies v. CCE - 2010 (262) E.L.T. 734 (Tri.-Bang.) wherein waiver and stay were granted in respect of an amount of duty of excise which was demanded from the assessee on the ground that the benefit of the two notifications could not have been simultaneously availed by them. Both sides have adverted to other factual aspects of the case also. However, for the present purpose, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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