2006 (2) TMI 427

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..... V.B. Nair, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The prayer in the application is to dispense with the condition of pre-deposit of duty amount of Rs. 36,421/- (Rupees thirty six thousand four hundred twenty one only) and personal penalty of identical amount. 2. The appellants are engaged in the manufacture of Caps and Bottles of plastic falling under Chapte .....

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..... attached to plastic handle. On the other hand, pencil sharpener, does not have a blade of such length and the same can be used exclusively for sharpener pencil. As such, we are of the view, that the appellant has no prima facie case to allow the stay petition unconditionally. We also note that the amount of duty confirmed against them is on the lower side and will not cause any financial hardship .....

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