1998 (10) TMI 172

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..... rder Per : Shri P.C. Jain, Member (T)]. Shri Vivek Kohli, learned advocate prays for waiver of pre-deposit and stay of recovery of the following amounts duties :- Rs. 6,14,17,770/- Rs. 8,13,34,285/- Rs. 7,93,38,660/- demanded from the three applicants herein in respect of a product which the Revenue classifies as mixture of chewing tobacco falling under Heading 24.04. Learned advo .....

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..... ayment of duty. He, therefore, submits that there is a total Revenue neutrality so far as the demand is concerned. There is going to be no gain to the Revenue. He further submits that a similar matter came before the Tribunal in the cases of Rajiv kumar, Dharam Pal Satpal dealt with by the Tribunal on 25-9-1998 [E/Stay/1960 to 1962/98 in A. Nos. E/2187 to 2189/98]. He submits that in view of the .....

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..... ould be correctly leviable. 3. We have carefully considered the pleas advanced from both sides. We are inclined to agree with the submission of the learned advocate for the applicants that the facts and circumstances of this case are similar to the facts and circumstances in the case of Rajiv Kumar, Dharam pal Satpal, supra in which unconditional stay has been granted to the applicants therein .....

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