2013 (11) TMI 1100

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..... an application seeking waiver of pre-deposit of duty of Rs.5.30 Crores and penalty of Rs.10.00 Lakhs imposed under Rule 25 of the Central Excise Rules, 2002. 2. At the outset Shri Ankit Chhager , Ld.Chartered Accountant for the applicant has submitted that during the relevant period i.e. from August 2008 to May 2009 they have exported furnace oil to ship bunkers. In support of the same they have .....

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..... the appeal itself could be disposed of. Accordingly after waiving the requirement of pre-deposit of dues adjudged we take up the appeal for disposal with the consent of both the sides. 5. We find that the issue involved revolves in a narrow compass. Neither in the show cause notice nor in the impugned order it has been disputed by the department that the goods were not exported by the Appellant. .....

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