2001 (1) TMI 484

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..... The Stay Petition seeks to dispense with the condition of pre-deposit of duty of Rs. 25,010/- and equal amount of penalty imposed on the applicants/appellants under Rule 173Q of the Central Excise Rules, 1944. 2. Shri M.L. Chatterjee, ld. Advocate appearing for the appellants submits that the duty was quantified by the adjudicating authority without furnishing any data on which the said amount .....

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..... t was only a procedural infraction since Formaldehyde is an hazardous item, it would not be possible to hold it for long. As regards the financial hardship, Shri Chatterjee submits that the appellant has been facing financial crunch inasmuch as the factory has been closed since December, 1996 till date as per the verdict of the Hon'ble Supreme Court regarding the ban of felling of trees in Assam, .....

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..... effect that there was clandestine removal of the impugned goods. He, therefore, prays for rejection of the Stay Petition. 4. I have heard both sides. I find that the appellants did make a request for recognising M/s. Shiv Shakti as one of the weigh bridges for weighment of the product but no permission was granted by the Assistant Collector. Permission relates only to M/s. Goenka Udyog. Having r .....

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