1998 (4) TMI 310

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... R.K. Roy, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  This application seeks stay of recovery as also the waiver of pre-deposit of duty amounting to Rs. 1,78,337.00 confirmed in the impugned order as also the penalty of Rs. 20,000/- imposed upon the applicants. 2. The facts leading to the dispute are as under :- 3. The applicants were manufactur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d invoking the proviso to Section 11A(1) and demanding the duty for the period 1-3-1988 to 30-4-1992 on the ground of wilful contravention of the provisions of rules. The Collector in the impugned order did not accept the plea of limitation and confirmed the demand. 4. We have heard the ld. Advocate, Shri S.K. Bagaria for the applicants and Shri R.K. Roy, ld. JDR for the Revenue. 5.&ems....