2002 (1) TMI 469

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....hri Rajeev Tandon, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  Through the present stay application, the appellants have sought waiver of pre-deposit of the duty amount of Rs. 14,72,885/- and penalty amount of Rs. 2,80,000/- as confirmed against them by the Commissioner (Appeals) through the impugned order-in-appeal dated 13-8-2001 which has been challenged by them....

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....sioner (Appeals). 3. The learned Counsel has contended that no proper opportunity was afforded to the appellants for defending their case and that the Modvat credit was taken by the appellants on the strength of valid documents which were issued in the name of their Head Office. Therefore, the appellants have a very strong prima facie case in their favour. 4. On the other hand, the....

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....ve recorded detailed reasons in their respective orders for confirming the duty and the penalty of the appellants. Prima facie, we do not find any sufficient ground to disagree with their orders. Therefore, in our view, no case for total waiver of the pre-deposit of the duty amount is made out in favour of the appellants. 7. However, keeping in view the facts and circumstances of the case ....