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TMI Blog1988 (7) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... nder, Member (J)]. -The above captioned applicants have filed three appeals as well as three stay applications which arise from a consolidated order-in-original No.S/10-83/87 SIIB/DR1/BZU/122/43/86, dated 25th January, 1988. Since the three stay applications emerge from the same order and as such the same are being disposed of by a consolidated order. 2. Shri A.K.S. Bedi, the learned advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-E. He has pleaded for the dismissal of the stay applications. 4. We have heard both the sides and have gone through the facts and circumstan-" ces of the case. Before we proceed further, we would like to give our observations in view of the provisions of Section 129-E of the Customs Act, 1962. Section 129-E of the Customs Act, 1962 is reproduced below: 129-E. Deposit, pending appeal, of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to safeguard the interests of revenue. A simple perusal of the section shows that the section has to be read in two parts, firstly, where the decision or order appealed against relates to any duty demanded in respect of goods which are not under the control of the customs authorities and secondly, against imposition of any penalty levied under the Act. In the matter before us, the goods are un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-E has to be read in two parts. To this Shri Sundar Rajan, the learned junior departmental representative, fairly said that if redemption fine and duty are considered separately from the penalty, he has got no objection to the passing of the appropriate orders by the Bench on penalty only. He had also said that it is not a fit case where the Tribunal should exercise its inherent powers in grantin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and M/s. Prabhat General Turpene on the condition of their depositing Rs. 20,000/-, Rs. 12,000/- and Rs. 20,000/- respectively. The applicants are directed to deposit these amounts within eight weeks from the receipt of this order. In case the applicants fail to comply with the terms of this order, 6. During the course of arguments, Shri A.E.S. Bedi, the learned Advocate, had made an alternativ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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