9911796707
TMI Blog2003 (8) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order per : P.S. Bajaj, Member (J)]. Heard. The appellants have sought waiver of the pre-deposit of the duty of Rs. 25,22,620/- which has been confirmed against them for the period 4/99 to 6-12-99 for having failed to pay the same in terms of the order of the Commissioner determining their ACP for that period. The only ground put forth by the learned Counsel is tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notice on the assessees where he has failed to pay duty in terms of the order of the Commissioner (Appeals). The argument of the learned Counsel that the Department should be directed to effect sale of the machinery for the recovery of the amount, at this stage cannot be accepted as we are dealing with the stay matter under Section 35F of the Act under which no such direction can be issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. We do not find any prima facie case in favour of the appellants. Therefore, the appellants are directed to make pre-deposit of the entire duty amount of Rs. 25,22,620/- within eight weeks from today. On making this deposit, the pre-deposit of the penalty shall remain waived and recovery stayed during the pendency of the appeal. Failure to comply with this direction, shall result in dismissal o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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