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TMI Blog1997 (8) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants. Shri P.K. Jain, SDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. These two stay applications have been preferred by the Appellants being aggrieved by the impugned order. In one application, there is a prayer for dispensing with pre-deposit of duty amounting to Rs. 6,95,933.94 and penalty of Rs. 2.50 Lakh while in the second application, the prayer is for dispe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods were cleared on payment of duty on 21-12-1990 and the Show Cause Notice was issued on 31-7-1991, thus the Show Cause Notice was beyond the period of six months and, therefore, the demand is time-barred. It was also argued by the ld. Counsels for the applicants that it was the established practice of the Customs Houses that on import of software (Diskettes and Manuals) the price was appo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of supplies made by Microsoft. It was also contended that in no case, the demand can be under Section 125 of the Customs Act. As against this, the ld. SDR submitted that it was a case of seizure and since the adjudicating authority had allowed redemption of the goods on payment of fine, therefore, duty has correctly been demanded under Section 125(2) of the Customs Act. The ld. SDR argued that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been appropriated, we hold that no fresh deposit shall be made by the applicants and the applicants will not claim any refund of the amount, during the pendency of the appeal. The pre-deposit/recovery of penalty of Rs. 2.50 Lakh on the company and Rs. 50,000/- on Shri Ravinder Khanna is stayed till the finalisation of the appeal. The stay petitions are disposed of in the above terms. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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