TMI Blog2008 (8) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per : M.V. Ravindran, Member (J)]. This stay petition is directed against the condition of pre-deposit of amount of duty of Rs. 44.22 lakhs and equivalent amount of penalty and confiscation of goods in terms of Section 111(o) of the Customs Act, 1962. 2. Brief facts of the case are that the applicant herein are 100% EOU imports raw material for Manufacturing vaccine (huma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he production of the goods. It is the submission of the applicant that the use of said goods in Research and Development Laboratory were for enhancing quality of manufacturing. In this regard he relied upon the decision of the Larger Bench of the Tribunal in the case of Kudremukh Iron Ore Ltd. - 2000 (121) E.L.T. 769 (T-LB) and Bhansali Engg - 1999 (114) E.L.T. 947 (T). 4. Ld. SDR on the other h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is case is regarding the use of the input by 100% EOU within R D lab, for the purposes of enhancing quality of the finished goods manufactured and exported. It is also not disputed that the said inputs/raw material is consumed within EOU. As such we find the applicant has made out a prima facie case for waiver of amounts involved. Accordingly we allow the application for waiver of pre-deposit of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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