1998 (3) TMI 260

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.... Shri H.K. Jain, DR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - This is an application for wavier of pre-deposit and stay of recovery of Rs. 4,06,149/- confirmed as differential duty on the ground that the appellants herein were not entitled to the benefit of Notification No. 64/79-Cus. and No 142/80-Cus. since they had failed to produce the consumption certificate....

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.... not offered any explanation as to why the certificate was not produced either within the stipulated period of three months as provided in the Notification nor there is anything to show that the appellants had applied for extension of time to produce the certificate and therefore, no prima facie case for waiver of pre-deposit has been made out by the appellants and they should be directed to depos....

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....ion of imported goods was maintained in the manner prescribed in Public Notice No. 146, dated 29-9-1996 which has been undertaken to be maintained as seen from the bond executed by the appellants. Therefore, the matter at best is an arguable one and the appellants cannot said to have made out a prima facie case for waiver on merits. Looking to the totality of the facts and circumstances of the cas....