TMI Blog2006 (5) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... i N.V.B. Nair, JDR, for the Respondent. [Order]. - Heard both sides. 2. After hearing the matter for some time, the requirement of pre-deposit is waived and the appeal is taken up for disposal with the consent of both sides. 3. Shri Neerav Mainkar, ld. Advocate appearing for the appellants states that the impugned goods have indeed been exported and there are certificates issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h this has been done following the wrong procedure. As such, the duty demand confirmed against the appellants is set aside. However, the small penalty of Rs. 5,000/- imposed by the lower authority for infraction of the rules and procedure is confirmed. The appeal is thus allowed in the above terms. The stay application also stands disposed off.
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