2011 (12) TMI 400

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..... ee replacement is from the depot out of the duty paid goods – in favour of assessee. - E/216/2011-Mum - S/115/2012/EB/C-II - Dated:- 19-12-2011 - S S Kang, Sahab Singh, JJ. For Appellant: Shri A V Naik, Adv. For Respondent: Shri Sanjay Kulra, AAR Per: S S Kang: Heard both sides. 2. The applicants filed this application for waiver of pre-deposit of duty of Rs.3,05,724/-, inter .....

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..... d order where the Commissioner(Appeals) noted the fact that the applicants had not reflected in the statutory documents regarding the free replacement goods. 6. We find that in para 5 of the show-cause notice it is specifically mentioned that free replacement is from the depot. As the goods are transferred from the factory on stock transfer basis to the depot on payment of duty and the free repl .....

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