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TMI Blog2013 (11) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... S Kang Heard both sides. Common issue is involved, therefore the applications are being taken up together. 2. The applicants filed these applications for waiver of pre-deposit of duty of Rs.1,16,95,872/-, interest and penalties. 3. The applicants are engaged in the manufacture of lubricants and chemical additives. The raw material for the manufacture of the final products is polymer. The appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f duty hence the allegation of suppression with intent evade payment of duty is not sustainable. The applicants, during argument, admitted that the demand for the normal period comes to approximately Rs.25 lakhs. 5. The contention is also that the issue of limitation was specifically taken before the adjudicating authority. However, the adjudicating authority has not given any finding. 6. The co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as such, the applicants declared the same as chemical additives just to suppress the material fact that the applicants are clearing imported duty paid polymer as such. 8. We find that the admitted facts of the case are that the applicants are importing polymer by classifying the same under Chapter 39 of the Customs Tariff and the same is being cleared as such after repacking. There is no chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We find that this activity cannot be considered as amounting to manufacture as per the provisions of Section 2(f) of the Central Excise Act. The applicants pleaded financial hardship on the ground that deposit of the amount will cause undue hardship. Keeping in view the facts and circumstances of the case, we find that the applicants have not made out a case for total waiver of duty. The applica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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