1998 (3) TMI 245

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....The applicants/appellants were manufacturers of cigarettes. They received cut-tobacco from Hyderabad which attracted commission rate of Rs. 50/- per kg. under Notification No. 356/86, dated 24-6-1986. Two consignments on receipt were seized on the ground that the marks on the packages did not tally with those shown in the documents. Provisional release was later permitted on the condition of the a....

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.... leviable on the inputs at the relevant time". The assessees filed an appeal and vide this application are seeking stay of recovery and waiver of pre-deposit to the sum of Rs. 2,69,058/-. 2. I have heard Shri J.S. Agarwal, learned Advocate and SDR Shri D.K. Nayyar for the Revenue. 3. It does not appear from the records that what the assessees paid was `deposit' towards duty later to be....