1998 (8) TMI 215

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 26,842/- equivalent to the amount of duty on goods cleared by the appellants on 20th March, 1996 has been imposed on the ground that the appellant had cleared the said goods without sufficient balance in their PLA. 2. Appellants case on the other hand is that the Bank Draft has been deposited by the appellant in the authorised Bank i.e., Punjab National Bank, Ghaziabad on 20th March, 1996 itself .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t of a clerical mistake of a Bank official that the trouble has arisen. He, therefore, prays for not only allowing the stay petition, but also, allowing the appeal itself. 4. Opposing the contention, ld. JDR Shri T.A. Arunachalam reiterated the findings of the authorities as mentioned above. 5. I have carefully considered the pleas advanced from both sides. I am inclined to agree with the subm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X