9911796707
TMI Blog1995 (2) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... Additional Collector of Customs, New Delhi thereunder. 2. Initially there was doubts whether such appeals arising from orders passed in respect of imports and exports under DEEC Scheme should be heard by the Regional Bench of the Tribunal or a Special Bench but after hearing Shri G.L. Rawal, learned counsel for the petitioners and Shri V.C. Bhartiya, learned Departmental Representative who appeared for the respondent Collector, when both of them submitted that the appeal is for the Regional Bench only. Shri Rawal referred to the decision of the Honourable Supreme Court in Navin Chemicals Mfg. Trading Co. Ltd. v. Collector of Customs reported in 1993 (68) E.L.T. 3 agreed that the order appealed against did not have any direct or proxima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the impugned order. Samples were drawn in the presence of the Custom House Agents of the petitioners and the tests revealed that the acrylic, content was less than 75%. The defence submissions made by them were duly considered by the adjudicating authority who has passed a correct order. The plea for stay may accordingly be refused, he pleaded in conclusion. 5. Shri Rawal, learned Counsel gave a brief rejoinder to the submissions made by Shri Bhartiya that the conclusion of the Additional Collector that the Test Reports relied upon by them for their contention that the material in question had more than 75% acrylic content could not be correlated was not correct as pointed out by them in their appeal. The limitation question had also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use of terrorist activities. This, we note, was the position when the appeal and stay petition were filed in October 1991. They have not submitted any document to establish their financial hardship at present. In the circumstances of the case, we direct them to make a pre-deposit of Rs. 5 lakhs (Rs. five lakhs) within a period of two months from the date of receipt of the order and give an undertaking for the balance amount of penalty. Subject to their doing so the pre-deposit of the balance amount for the hearing of their appeal is waived and its recovery stayed during the pendency of the appeal. Compliance should be reported on 17-5-1995. Failure to comply with this order will result in vacation of the stay and they will be required to ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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