2006 (5) TMI 384

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..... . Kang, Vice-President]. The applicant filed this application for waiver of pre-deposit of duty of Rs. 2,19,146/- and penalty of Rs. 40,000/-. The contention is that the present impugned order is passed in pursuance to the show cause notice dated 28-9-1998 where the customs duty under Section 28 of the Customs Act was demanded from the applicant. Whereas in the present impugned order, the sa .....

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..... tice dated 28-9-1998 was issued for demand of duty under Section 28 of the Customs Act whereas in the present impugned order, the duty is confirmed under the Central Excise Act. In these circumstances, the appellants have a strong case for waiver. Therefore, duty and penalty is waived for hearing the appeal. The stay petition is allowed. (Order dictated and pronounced in the open Court on 18-5-2 .....

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