2001 (3) TMI 712

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..... er : S.L. Peeran, Members (J)]. This stay application and appeal are taken up together for disposal as the issue lies in a short compass. The Commissioner (Appeals) has dismissed the appeal solely on the ground that his Interim stay order directing the appellants to pre-deposit the entire duty amount of Rs. 31,39,929/- has not been complied with. In the Interim order, he has noted the submis .....

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..... sue of certificate after re-consideration of their case. Therefore, they have a clear chance of succeeding in the matter. He further submits that the appellants being a diagnostic service are not able to make huge profits to pay the entire amounts and it will result in closure of the unit. He seeks for total waiver. 3. Ld. DR opposes the prayer and points out that in terms of Notification, they .....

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..... the bond cannot be kept pending for ever. In the present case, the matter had been kept pending for over a decade. Even after issue of show cause notice, the appellants have not produced the concerned certificate for 4 years. Now at this stage, Ld. Consultant submits that after a prolonged correspondence, the State Govt. has recommended for issue of Certificate and they are likely to get the same. .....

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