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2001 (5) TMI 416

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....he Appellant. Shri Sumit K. Das, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - All these applications are directed against Order-in-Original No. 35/2000, dated 1-11-2000 passed by the Commissioner of Central Excise, Jaipur. Penalties have been imposed on the appellants under the order. These applications seek stay of recovery of the penalties. 2. The learned Co....

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....ile parts. He submitted that the manufacturer-appellant had already deposited the entire duty amount payable on the goods and the penalty imposed on him. In the circumstances he sought waiver of the requirement for pre-deposit of penalties by the dealers and stay of the recovery of such penalties. 3. The learned DR representing the Revenue submitted that the duty evasion had taken place on....