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2009 (8) TMI 490 - AT - CustomsStay/dispensation of pre-deposit- Notification No. 23/2003-C.E., dated 31-3-2003 read with Para 6.8 of the Foreign Trade Policy (2004-09)- The appellant/applicant herein is an 100% EOU. Two SCNs dated were issued to the appellant covering the period of demand from Dec., 2006 to Nov., 2007 and Dec., 2007 to 22-6-2008 respectively. These demand notices have been issued on the ground that the appellant has violated the conditions of the Notification No. 23/2003-C.E., dated 31-3-2003 read with Para 6.8 of the Foreign Trade Policy (2004-09). Further, the notices have alleged that they were also not preparing any central excise invoice as required under Rules 17(1) of CER for clearance of their final product in DTA and were also not showing the details of production and clearance in the monthly return (ER-2) in terms of Rule 17(3) of the Rules. In the present case, the appellant cleared ‘fresh mushrooms’ falling under heading 0709 of the First Schedule to the CE Tariff valued at Rs.4,73,42,782/- and Rs.3,73,07,029/- into the DTA during the period from Dec, 2006 to Nov, 2007 and Dec, 2007 to 22-6-2008 respectively, without payment of duty. Held that- we find that the appellant has not made out any case for complete waiver of the pie-deposit of the duties demanded and the penalty imposed. As stated earlier, the financial hardship also has not been exhibited to our satisfaction, when we find that the appellant is still in business and there are huge sales revenue. We do not find a case of waiver of pre deposit on this count either. On the other hand, Revenue has made out a strong case for putting the appellant on the stricter terms, thus, direct the applicant/appellant to deposit the entire amount of duty demanded.
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