TMI Blog2001 (8) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Appellant. Shri J.M. George, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. Delay of 16 days in filing this appeal is condoned for the reasons specified in the application. 2. There is an application for waiver of deposit of duty of Rs. 55.79 lakhs, and penalty equal to the duty under Section 11AC of the Act and of Rs. 15 lakhs under Rule 173Q. 3. Duty ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntract/agreement for such construction work, provided that the goods manufactured at such premises are solely used in the said construction work only. 5. The contract between the applicant and the Gujarat Maritime Board defines site as to include any place provided by the Board for the purpose of a contract. Prima facie, Vivida where the tetrapodes were cast would be the site specified in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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