2008 (5) TMI 563

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..... t. [Order per : S.L. Peeran, Member (J) (Oral)]. The appellant is required to pre-deposit duty amount of Rs. 11,62,240/- and equal penalty. They had sent the moulds to the job worker for purpose of production of goods and these moulds are not returned to the appellant. The moulds are required to be returned within 180 days and therefore, the demands have been confirmed. 2. The learned .....

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..... e appellants and they do not have a strong case on merits and prays for putting the appellants on terms. 4. On a careful consideration and perusal of the supplementary manual issued by the Board, it is very clear that there is a provision exempting the return of moulds within 180 days as per clause (a) of sub-rule (5). In view of this position, the stay application is allowed granting waiver of .....

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