2013 (11) TMI 392

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..... ri N. Jagdish, Superintendent (AR) ORDER Per: P.G. Chacko; This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of the adjudged dues including an amount of customs duty of Rs.55,40,298/- demanded on Liquefied Petroleum Gas (LPG) imported during 1998-99 and 1999-2000. After perusing the records and hearing both sides, we find that the appellant, dur .....

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..... The adjudicating confirmed the demand under Section 28 ibid in a common order passed in adjudication of the two show-cause notices. The Commissioner (Appeals), in an appeal filed by the assessee, upheld the demand. 2. The learned counsel for the appellant has relied on MRPL vs. CCE, Bangalore: 2002 (141) E.L.T. 247 (Tri.-Bang.) and Commissioner vs. HPCL: 2000 (121) E.L.T. 109 (Tri.). The learned .....

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..... prima facie, of non-accountal of imported goods and the proper provision of law to be invoked by the Revenue was Section 72 of the Customs Act. The show-cause notices did not invoke this provision of law which was apparently squarely applicable to the facts of this case. In this view of the matter, we are of the view that waiver of pre-deposit and stay of recovery should be allowed in this case e .....

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