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2013 (9) TMI 352 - CESTAT AHMEDABADAbetting diversion – Revenue was of the view that all the assesses were engaged in abetting diversion of Muriate of Potash which was imported at concessional rate of duty for use as fertilizer or in the manufacture of composite fertilizer – Held that:- The benefit of notification which does not had post importation condition compliance, cannot be invoked against them for confirmation of demand as well as imposition of penalty - M/s Indian Potash Limited had made out a prima facie case for waiver of pre-deposit of the amounts involved - the allegations in the Show Cause Notice as well as confirmation of demand seems to be incorrect as M/s Indian Potash Ltd had produced records of proper accounting of imported fertilizers in their record and sale thereof to the persons who were authorized to deal in such kind of goods. Stay application – waiver of pre deposit of penalty u/s 112(b) and 114(i) - Held that:- One of the assesse’s appeal was allowed by way of remand - For other assesses the penalties imposed u/s 112(b) will not arise as the issue in all these cases was regarding improper export in the guise of industrial salt – All the other assesses had made out a case for waiver of pre-deposit of amount of penalties imposed by the adjudicating authority – Stay Petitions for waiver of pre-deposit of penalties were allowed – Decided in favor of assesses
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