1997 (11) TMI 175

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....gh, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  This stay application is filed by the applicants for the waiver of pre-deposit of duty of Rs. 6,89,540/- and penalty of Rs. 2 lakhs and stay of the recovery proceedings. When this case was called in the morning session, Shri Satnam Singh appearing for the Revenue expressed his inability to argue since he was not....

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....n pursuance of the Court's direction before passing the order and accordingly he submitted that the Collector should have given deduction of Rs. 3 lakhs out of disputed duty amount, instead the Collector has adjusted the amount towards the redemption fine imposed on the appellants. Further, he stated that penalty of Rs. 2 lakhs was not justified. No mens rea has been established and on the other h....

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....lar hearing. On the merits it cannot be said that prima facie case is in favour of the party to grant stay as prayed for. In fact, on perusal of the records prima facie case on merits seems to be in the favour of the Revenue. As regards payment of Rs. 3 lakhs, we find that the Collector has adjusted it towards the redemption fine. That aspect cannot be looked into at this stage while dealing with ....