2001 (3) TMI 593

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....lant. Shri B.K. Choubey, JDR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. -  Stay Petition E/2711-RV/99-Mum. in Appeal No. E/3590-RV/99-Mum. has been filed by the assessee against Order-in-Original No.11/MP/99, dated 17-7-1999 calling upon the assessee to pay a sum of Rs. 29,12,324/- and Stay Petition No. E/1505/2000-Mum. in Appeal No. E/2114/2000-Mum. has been filed by ....

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.... domestic tariff area. The charge against the assessee is based on kachcha gate pass book and statement of the manager of the firm. The said statement of the manager is reported to have been retracted much after the issue of show cause notice. The legality or otherwise of the order can be looked into by us at the time of determination of the appeals. 2. The only question for consideration is....

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....dgment of the Punjab & Haryana High Court in the case of Aar Kay Concast Ltd. v. U.O.I. - 2000 (89) ECR 464. In this case it is submitted by the learned Counsel that on 22-2-2000 in respect of Navpad Textile Inds. Ltd., BIFR has appointed operating agency, namely IDBI as operating agency. In view thereof there should be stay of collection of the duty and waiver of pre-payment of duty and penalty. ....

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....val submissions. When we look into the actual facts, it is an admitted fact that in this case application under SICA, 1985 has been filed. When that is the position we cannot proceed further. In the judgment cited by the learned Counsel, in the case of Real Value Appliances Ltd. v. Canara Bank and Others - (1998) 5 Supreme Court Cases 554 at page 564 it has been held by the Court as follows :- "T....