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TMI Blog2003 (11) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order per : G.A. Brahma Deva, Member (J)]. These 3 (three) stay applications are filed by the applicants for waiver of pre-deposit of duty amounting to Rs. 2,08,78,750/- and equivalent penalty under Section 114A on the appellants apart from penalty of Rs. 1 lakh each on the Managing Director and the Executive Director respectively. 2. Heard both sides. 3. Shri G. Shivadas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty was demanded. The Counsel also submitted that since the party had filed an application for declaring the place as a Warehousing Station and the same was pending before the Jurisdictional Authority, there was no justification on raising the duty demand. Furthermore, he referred to the letter issued by the Superintendent, wherein it was clearly stated that no warehousing certificate has been i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides. We find that lot of inconsistencies in the order while demanding duty. There is force in the arguments advanced on behalf of the assessee that if warehousing certificate was not issued, the demand suffers from want of jurisdiction. On the other hand, the Department was of the view that the transfer bond was closed on receipt of re-warehousing certificate issued by the jurisdictional author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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