1998 (6) TMI 132

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....ppellant. Shri A.R.S. Kumar, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - Application is for waiver of deposit of Rs. 35.17 lakhs and penalty of Rs. 10 lakhs. 2. Advocate for the applicant says that the demand and the penalty follow on the finding of the Commissioner that plastic crayons composed of plastic and wax out of which plastic crayons are imported ....

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....ed under rule 56B and from the visits of officers. 2. We have heard the departmental representative. 3. Prima facie the commodity imported by M/s. Luxor Pen Co. and dealt with in the Tribunal is not dissimilar to the goods under consideration. It is described in the order as irregular chips made of compost of synthetic resin wax and colouring matter. The samples of the product, whi....