1999 (12) TMI 354

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.... Member (J)]. - The stay and appeal arises from Order-in-Appeal No. 6/99, dated 21-6-1999 by which the Commissioner (Appeals) has dismissed the appeal for non-deposit of penalty of Rs. 3,000/-. 2. The learned advocate submits that the seized goods of 500 numbers of video cassettes have already been sold and the sale proceeds are already with the department. He submits that the value of the....