2008 (11) TMI 578

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... >Shri P.G. Chacko and A.K. Srivastava, JJ. Shri Satish Sunder and Daruwala, Advocates, for the Appellant. Shri Manish Mohan, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The application filed by the appellants in appeal No. C/290/08 if for waiver of pre-deposit and stay of recovery in respect of the penalty of Rs. 45 lakhs imposed on them by the Commissioner under Section 1 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... consigned to the appellants in Appeal No. C/582/08. The supplier of the goods wanted to take back the same at one stage when the consignee disowned the goods. A more crucial fact, however, is that the consignee did not file any bill of entry for clearing the goods. On these facts, which are not in dispute, we are inclined to grant waiver of pre-deposit and stay of recovery in respect of the penal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X