2002 (1) TMI 468

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.... C. Hari Sankar, Advocate, for the Appellant. Shri Rajeev Tandon, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - Through these four stay applications, the above captioned appellants have sought waiver of pre-deposit of the duty and penalty amounts as confirmed against them through the order-in-original dated 9-7-2001 by the Commissioner. On appellant No. 1 (M/s. Kawatra ....

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....appellants and that the impugned order of the Commissioner is based on only surmises and conjectures. Therefore, the appellants have a very strong prima facie case and their stay applications deserve to be allowed unconditionally. 3. On the other hand, the learned SDR, has reiterated the correctness of the impugned order. 4. We have heard both sides and gone through the facts on re....

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....clude, at this stage, that the impugned order has been passed on only conjectures and surmises. In our view, no strong, prima facie, case is made out for allowing the prayer of the appellants for total waiver of the pre-deposit of the duty and penalty amounts. However, keeping in view the facts and circumstances of the case and the issue involved, we direct the appellant No. 1 to make pre-deposit ....