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Issues:
1. Stay application by the Revenue regarding Order-in-Appeal No. 198/2003 dated 26-12-2003. 2. Imposition of redemption fine on goods directed for re-export challenged in appeal. 3. Enhancement of value based on evidence of contemporaneous imports. Analysis: 1. The judgment deals with a stay application by the Revenue concerning Order-in-Appeal No. 198/2003 dated 26-12-2003. The respondents failed to appear despite notice, leading to the Commissioner serving a copy of the notice. The Commissioner reported that the respondents signed the hearing notice but did not appear. The stay application was heard on merit, and the Commissioner filed an affidavit supporting it. The key issue was whether a redemption fine should be imposed on goods directed for re-export, a decision challenged in the appeal. 2. The Commissioner's finding was that no redemption fine was necessary for the goods set for re-export, a decision contested in the appeal. The Learned SDR referenced a recent judgment in the case of Hemant Bhai R. Patel v CC, Ahmedabad [2003 (153) E.L.T. 226 (Tri. - LB)], arguing that redemption fine is applicable in case of contravention. Based on this judgment, the SDR claimed that the order was not legal, requesting a stay. Additionally, the value was increased based on evidence of contemporaneous imports, a decision overturned by the Commissioner (Appeals), which the SDR argued was not supported by the investigating agencies' evidence. 3. The Tribunal, after careful consideration, found that the Commissioner presented a strong case favoring the Revenue for granting a stay on the operation of the order. Citing the judgment referenced by the SDR, the Tribunal concluded that setting aside the confiscation and redemption fine while ordering re-export might not be a correct decision in light of the latest case law. Consequently, the stay application was allowed, and the operation of the impugned order was stayed until the appeal's disposal, with the appeals scheduled to be heard in due course.
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