9911796707
TMI Blog2006 (12) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... r, DR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused record. 2. The first appellant M/s. Rivona Industries Ltd., Jaipur is a 100% EOU. It imported Stainless Steel Sheets without payment of Customs duty, upon an undertaking that the steel consignments so imported would be used for export production (cutlery). The duty involved is about Rs. 1.17 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and penalties. 6. The stay applications are being canvassed on the ground that the appellant's export unit status (LoP) has been extended by the export zone processing authorities, despite the issue of the impugned show cause notice by the Customs Authority. The submission is that, in view of the order of the export processing zone authorities, the case made in the show cause notice of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we find the position to be to the contrary. Records recovered during the investigation revealed that imported steel consignments were transported to Bombay, instead of being used for manufacture. The explanation offered is that they were sent from Jaipur to Bombay merely for slitting into smaller dimension sheets for making them suitable for manufacture. This is not a viable contention at all, g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin a period of 12 weeks from today. Upon making the said pre-deposit, the requirement for depositing the remaining amounts of penalty etc. shall remain waived. In the event of failure to make the pre-deposit, the appeal shall stand dismissed. 9. All the stay applications are ordered in the above terms. The matter to come up for reporting compliance on 2nd April, 2007. (Dictated and pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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