1993 (10) TMI 190

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..... ants. Shri K.M. Mondal, SDR, for the Respondent. [Order per : R. Jayaraman, Member (T)]. - In this case duty amount has not been quantified. Hence the stay application is considered only with regard to a penalty of Rs. 2.00 lacs and confiscation of plant and machinery ordered confiscation but allowed to be redeemed on payment of fine of Rs. 5.00 lacs, vide Order-in-Original No. 34-35/93, dated .....

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..... . The entire proceedings are only on account of that, and a penalty of Rs. 2.00 lacs has been imposed and also their plant and machinery have been ordered confiscation but allowed on payment of redemption fine of Rs. 5.00 lacs. 3. Shri Mondal, the Ld. SDR, however, contends that different items of vehicles are described in Chapter 87 and declaration is only for 8703. It cannot be said to cov .....

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..... the rules seem to be absent especially when they have also indicated the availment of Modvat Credit in the classification list. We therefore grant stay and waiver of recovery of penalty. We also direct the department not to dispose of the plant and machinery ordered confiscation and the normal process of manufacture should not be interfered with till the disposal of the appeal. The appeal may be l .....

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