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TMI Blog2013 (2) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... pesticides in their factory. During the period 1.3.2006 to 23.7.2007, they cleared their products to Domestic Tariff Area on payment of duty in terms of Notification No.23/2003-CE dated 31.3.2003. This exemption was available only if the goods were produced wholly from raw materials produced in India. But the applicants had used imported paraffin wax in the manufacture of pesticides. Therefore, Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it that use of imported paraffin wax was within the know/edge of the department in the context of another Show Cause Notice issued and therefore, demand invoking the extended period is not maintainable. Therefore, the applicant is pleading for waiver of pre-deposit of dues for admission of appeal and requesting for stay of collection of the dues. 4. Ld. AR appearing for the Revenue submits that p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstances of the case, we direct the applicants to make pre-deposit 20% of the duty demand within 8 weeks and to report compliance on 26.9.2012. Subject to the said pre-deposit, the requirement of pre-deposit of the balance duty, interest and penalty stand waived and recovery thereof stayed during the pendency of the Appeal. In the event of failure to comply with this direction, the appeal will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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