2013 (11) TMI 39

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..... r (AR) ORDER Per: P.G. Chacko; This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of duty of Rs. 4,42,049/- demanded from them on two consignments of iron ore fines vide shipping bills 8800677 and 8800679 dated 02.02.2012. The appellant claims to have paid export duty on the goods on the basis of the transaction value which is claimed to have be .....

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..... mand raised on the appellant after segregating lumps and fines of iron ore and estimating the respective amounts of duty at the respective rates in the absence of evidence of the claim made by the assessee on the basis of BRC appears to be factually and legally correct. We have also found no plea of financial hardships supported by any evidence. In this scenario, in a reasonable approach, we are d .....

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