1997 (12) TMI 242

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....r per : G.R. Sharma, Member (T)]. - The captioned stay petition has been filed for dispensing with pre-deposit of duty amounting to Rs. 7,93,262/-. 2. Arguing the stay petition Shri A. Upadhyay, ld. Counsel for the applicant submits that the applicants are 100% Export Oriented Unit; that they procured cement; that they were entitled to the benefit of duty paid on cement. The ld. Counsel su....

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....at the applicants are not entitled to the benefit under this Notification as cement is neither used for the manufacture nor for packing exported goods for which exemption has been granted under Notification No. 1/95. He therefore prays that the applicant may be directed to deposit entire amount of duty. 4. Heard the submissions of both sides. We find that the issue involved in this appeal is....