1997 (2) TMI 279

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....ndents. [Order per : S.L. Peeran, Member (J)]. -  In this Stay Application the appellants claimed waiver of pre-deposit of amounting to Rs. 39,54,672/- which has been confirmed by the Superintendent by his letter dated 18-12-1988 in pursuance of the disposal of the Appeal by the Collector of Customs (Appeals). 2. We have heard both sides in the matter. The ld. Counsel submits that the....

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....e is no allegation that Blow Plast Ltd. is not an independent unit. He submits that there is no basis to proceed against the appellants. As regards the proviso to the Notification ld. Counsel submits that this proviso is not attracted in their case. Ld. D.R. reiterates the departmental arguments. 3. We have carefully considered the submissions made by both sides. We find that the appellants ....