1999 (11) TMI 383

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.... JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - This application is for waiver of pre-deposit and stay of recovery of penalty amounting to Rs. 98,045/-. The appellants have already paid the duty amounting to Rs. 1,08,045/- confirmed in the lower proceedings and also Rs. 10,000/- out of equivalent penalty imposed upon them. 2. After hearing Shri A.V. Naik, advocate for....

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.... by amendment from 1-4-1994 this facility was taken away and the goods manufactured by a small sector manufacturer bearing a brand name of any other person became disentitled to its benefit. The present appellants however continued to clear such goods without payment of duty resulting in short levy of duty form 1-4-1995 to 12-4-1995 to the extent of Rs. 1,08,045/-. On this fact coming to their not....