1998 (4) TMI 183

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....ant. Shri H.K. Jain, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - This is an application for waiver of pre-deposit and stay of recovery of duty amount of Rs. 14,088/- and penalty of Rs. 10,000/-. The learned Counsel Shri Naveen Mullick submits that the differential duty demand arises out of classification of the product manufactured by the applicants herein nam....

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....e was no contumacious conduct on the part of the assessees. The learned DR Shri H.K. Jain reiterates the findings of the lower authorities. 2. Having regard to the fact that the issue on merits as to whether the exemption under Notification No. 76/86 is available to Leak Stop Compound and Black Bituminous is contentious and also having regard to the small amount of duty involved, we direct....