1998 (5) TMI 126

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....Jain, SDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  The above three stay petitions were heard together as the issue involved in these stay petitions is the same. 2. The issue is that the stockyards of M/s. SAIL collected duty on despatches from the stockyards to customers. The department found that in certain cases against a particular supplier of material, ....

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....is stillborn. He submits that the machinery for collection of additional amount collected as Central Excise duty was not provided by the Government. He submits that this decision of the Hon'ble High Court was further followed by the Tribunal in the case of Sundaram Abex Limited - 1996 (88) E.L.T. 734 (Tribunal) = 1996 (17) RLT 109. 4. The ld. Counsel also refers to the judgment of the Apex....

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....re-deposit of duty and penalty covered by these stay petitions may be waived. 5. Opposing the request for waiver, Shri P.K. Jain, ld. SDR submits that the case of Eternit Everest Limited - 1997 (89) E.L.T. 28 (Madras) relied upon by the applicant was examined and it was found that the Hon'ble Madras High Court covered a dispute about the amount collected whereas in the instant case, he sub....

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.... claimed any financial hardship, therefore, the applicant should be asked to deposit the entire amount of duty and penalty. He, further submits that since the amount was collected by the applicant five or six years back, there is no reason why they could not deposit the amounts immediately. 8. Heard the submissions of both sides. We are concerned with the waiver of pre-deposit of duty and ....