2004 (3) TMI 500

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..... [Order per : S.L. Peeran, Member (J) (Oral)]. In the stay application, the appellant is seeking stay of the operation of the order and for waiver of pre-deposit of duty amounting to Rs. 11,62,396/- and penalty of Rs. 1,00,000/-. The party has already deposited Rs. 3,04,823/-. For the balance amount, they are seeking waiver of pre-deposit. 2. The appellants had imported 176 Computer Monito .....

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..... true identity of person who had put up the website. The matter had been remanded for de novo consideration. 4. On a careful consideration, we note that the cited judgment by DR is not acceptable to the Bench on the points in issue. The Department has not prima facie produced any proof of contemporaneous import. Therefore, the appellants have shown prima facie case in their favour. They have alre .....

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