9911796707
TMI Blog1994 (8) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : Harish Chander, President ]. M/s. Osio Electronics, Sector-7, Noida, have filed an appeal being aggrieved from the order passed by Collector of Central Excise (Appeals), Ghaziabad. A stay application duly supported with an affidavit has also been filed. Shri Y.N. Chopra, the learned Consultant has appeared on behalf of the appellants. He pleaded that the appellants are a SSI unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. He pleaded that in case the appellants are desired to deposit the duty amount of Rs.1,37,570, Basic Excise Duty and Rs. 15,341.75, Special Excise Duty, it will amount to undue hardship. Shri B.K. Singh, the learned SDR who is present on behalf of the respondent pleaded that there is no information on record whether at the time of the import, the word Sharp was there or not. He fairly stated t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and the fact that the factory is lying closed for the last three years. Therefore, having regard to the overall facts and circumstances of the case, we are of the view that applicants would be facing undue hardship if they were asked to deposit any amount of duty. Accordingly, the stay petition is allowed unconditionally. The earlier decision was based on the decision of the Tribunal in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
