TMI Blog2013 (12) TMI 1402X X X X Extracts X X X X X X X X Extracts X X X X ..... ments. Therefore it is not a case for waiver of pre-deposit of duty and interest. The applicant is directed to deposit the amount of duty along with interest within a period of eight weeks. On deposit of the above mentioned amount, the pre-deposit of the penalty is waived and recovery of the same is stayed during the pendency of the appeal - Conditional stay granted. - C/86208/13-Mum - - - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant. The Revenue produced the original envelope under which the order has been sent to the applicant and which has been received back. In the covering letter dt. 23.8.2013, the Assistant Commissioner of Customs stated that notice was received back with the postal remark Refused . We have seen the envelope produced by the Revenue and we find that the notice was sent on the address of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocured that advance licence from the market on consideration that there is no mis-declaration on the part of the applicant. The applicant is now being denied the benefit of advance licence obtained by the exporter. Hence, the demand is not sustainable. 7. Revenue relied upon the decision of the Tribunal in the case of Bajaj Exports vs. Commissioner of Customs (EP), Mumbai in Order dt.13.10.2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
