2010 (3) TMI 967

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..... inst the impugned order passed by Commissioner of Customs whereby the demand of additional customs duty imposed under Section 3A of Customs Tariff Act was confirmed. 3. The contention of Appellant is that the Show Cause Notice issued for this demand is already under challenge before the Hon ble Guwahati High Court and the Hon ble Guwahati High Court vide order dated 26-9-2003 restrained Revenue .....

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..... rt vide order dated 26-9-2003 only restrained the Revenue for enforcing the demand under the Show Cause Notice on furnishing a bank guarantee. The Hon ble High Court further held that the petitioner association will continue to pay the duty as may be levied prospectively. 6. In the present case as there was no stay of proceedings in pursuance to the Show Cause Notice therefore we find no merit i .....

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