2003 (12) TMI 553

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..... for the Appellant . Shri P.M. Rao, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. These are two applications for waiver of pre-deposit of duty and penalty as under : (i) M/s. Maniar and Company Duty Rs. 2,76,520/- Penalty Rs. 2,76,520/- (ii) Shafi Abdul Rahim Maniar Penalty Rs. One lakh. 2. Sh .....

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..... e emphasised that the demand of duty is hit by time limit as the show cause notice has been issued on 4-2-2000 whereas the demand pertains to the period from October, 1995 to September, 1998; that the Applicants had filed the classification declaration classifying the product (fabrication of loader on tractor) under Heading 87.05; that Department had issued a number of show cause notices for class .....

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..... riod of limitation is invocable. 4. We have considered the submissions of both the sides. The Commissioner (Appeals) has neither heard the Applicants while rejecting their Misc. Application for modification of the Stay Order passed by him nor before dismissing their appeals. We, therefore, after staying the recovery of entire duty and penalty, set aside the impugned order and remand both the app .....

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