1999 (12) TMI 354

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....espondent. [Order per : S.L. Peeran, 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 de....

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....00/-. It is clear from the order itself that the department had confiscated 500 numbers of video cassettes with an option to redeem the same on payment of fine of Rs. 5,000/-. Therefore, the goods itself could have been accepted as security for granting waiver in the matter. As represented that the goods have been sold and money is with the department, the question of pre-deposit at this stage dos....