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2000 (11) TMI 641
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.... for the Appellants. Shri A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The application is for modification of Tribunal's stay order and for deciding the appeal, on the ground that orders deciding an identical issue have already been passed by the Tribunal. 2. The issue itself having been decided, we waive deposit of the duty demanded and pen....
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....s subject to which the exemption was available. The importer denied generally the allegation. The Commissioner did not accept this denial, confirmed the demand for duty and imposed penalty on the importer under Section 111 of the Act. 4. The Tribunal has held, in virtually identical circumstances that demand for duty would not be sustainable. It had noted that while it was open to the depa....
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....ct or omission of the importer by which the department would have been led to believe, despite exercise by it of the required degree of vigilance, that Modvat credit had not been availed of would have to be shown. It said that in the absence of these requirements, any demand for duty could not be sustained. 5. The departmental representative is unable to tell us why the ratio of these deci....