2015 (12) TMI 651

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..... Mr J Shankar Raman, Adv. For the Respondent : Mr Pramod Kumar, JC (AR) ORDER Per: P K Das: The applicant filed this application for waiver of pre-deposit of duty of Rs. 36,94,921/- alongwith interest and penalty of equal amount of duty. 2. After hearing both the sides and on perusal of the records, we find that the applicants were engaged in the manufacture of Modular Switches and parts ther .....

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..... paid by the appellant. Commissioner (Appeals) upheld the adjudication order. 3. We find that as per the condition of the exemption Notification, the imported goods would be used in the registered premises of the applicant. In the present case, the applicant failed to comply with the condition of the Notification as they have sent the imported goods to their other unit in Una, which is not registe .....

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