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TMI Blog2005 (11) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri K. Sambi Reddy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The applicants are seeking waiver of pre-deposit of Rs. 2,83,27,528/- in respect of the three stay applications and a personal penalty of Rs. 2 lakhs. The applicants had imported parts of medical Equipment for manufacture of DC Defibrillators. The imported items had been used by availing exemption in terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber agreed to dismiss the appeal on the ground that the benefit is not available to the assessees. The matter had been stayed by the Apex Court in Civil Appeal No. 5523/2004 by their Order dated 2-8-2005. The Commissioner, in the impugned order, has also denied the benefit on the components imported for availing the benefit of Customs Notification on the same lines as decided by the Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds are time-barred. 3. The learned JDR defends the order and relies heavily on the Tribunal ruling in their own case in Excise matter and submits that as they have not pleaded financial hardship, the appellants should be put to terms to safeguard the revenue interest. 4. The learned Senior Counsel submits that the appellants' factory is under loss and they are unable to deposit the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nior Counsel's contention that the appellants are deemed to have made out a strong prima facie case in their favour. We agree with this plea. In any case, on perusal of the findings of the Commissioner, it is clear that the components were cleared after due examination of the operation manual. At the time of clearance of the components, there was no mis-declaration, but the Revenue has proceeded t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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