ORDER
Jyoti Balasundaram, Vice President
Page 57
1. The application for waiver of pre-deposit of duty of Rs. 43,10,139/-(Rupees Forty three lacs ten thousand one hundred thirty nine only) and penalty of equal amount imposed upon the applicants herein who are 100% EOU, arise out of the order of the Commissioner of Central Excise (Adj.), Mumbai, who has confirmed the demand on the ground that the benefit of Notification No. 23/2003-CE at Serial No. 3 thereof was not available, as the applicants had not adduced any evidence in support of their contention that the finished goods cleared into DTA, for which benefit of exemption was claimed, that goods were produced or manufactured wholly from raw materials produced or manufactured in India.
2. We have heard both sides. We note that although the evidence appears to have been produced regarding the procurement of indigenous raw materials, prima facie, no evidence has been produced to show chat indigenous law materials also procured and were used in the manufacture of finished goods, which were cleared by them into DTA so as to claim the benefit of Notification.
3. In these circumstances, no prima facie case has been made out by applicants for total waiver of pre-deposit. Having regard to the totality of the facts and circumstances of the case, we direct pre-deposit of Rs. 5,00,000/- (Rupees Five lacs only) within a period of 8 (eight) weeks from the date of this order and on such deposit, pre-deposit of balance duty and penalty shall stand waived and recovery thereof stayed pending the appeal. Failure to comply with this direction shall result in vacation of stay and dismissal of appeal without prior notice.
4. Compliance is to be reported on 23rd January 2006.