ORDER
S.L. Peeran, Member (J)
1. For the purpose of hearing this appeal, appellants are required to pre-deposit duty amount of Rs. 2,09,627/- on the allegation that there is violation of Notification No. 45/94. This is the second round of litigation. Counsel submits that earlier they were put to terms to pre-deposit a sum of Rs. 1 lakh which is still with the department. He submits that the allegation is that they have not exported the goods manufactured by them in terms of the notification in question. He submits that they had produced all the documents including affidavits, Auditor’s certificate, shipping bills, etc. However, they could not produce the certificate from the Central Excise authorities with regard to utilisation of the raw material in the manufacture of final goods which were exported. For that reasons the demands have been confirmed. He submits that this is only a technical violation and submits that so long as the goods have been exported, they are entitled for the benefit of notification and demands cannot be confirmed.
2. DR, Shri P. Devaladu submits that the basic requirement of the notification is that they should produce the Central Excise certificate and as there is violation, they are not entitled to claim the benefit of notification notwithstanding the evidence produced. Counsel also submits that they were exempt from the Licensing Control under Excise and the department had issued endorsement to that effect. Therefore the fact that they have not produced the registration certificate should not be a ground to deny benefit of exemption under Notification No. 45/94.
3. On a careful consideration of the submissions, we find force in the submissions made by ld. Counsel and also notice that they have already pre-deposited 50% of the amount. Therefore, we grant waiver for the balance of duty and penalty. As the issue has already seen one turn before the Tribunal we, therefore, accept the prayer for taking up the appeal for out of turn hearing. Appeal to come up for final hearing on 5th November, 2003.