TaxTMI 
TaxTMI 
1999 (7) TMI 609
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....r the Respondent. [Order per : S.L. Peeran, Member (J)]. - By this Misc. application, applicant is seeking permission of the Tribunal to file the appeal in this Bench in terms of Public Notice No. 1/97 which permits persons having their Head office or residence in his jurisdiction of the Bench to file appeal in that region. 2. Appellant contend that they are based in Tiruchirappalli,....
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....are not willing to pay the enhanced value and redeem the goods. He submits that as the goods under confiscation and the value also covers the penalty amount, he seeks for waiver of pre-deposit. 7. Heard Ld. DR. 8. In view of appellants' unwillingness to clear the goods presently pending the appeal and goods are with the department, therefore the application for waiver of penalty is jus....
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....t is a small trader and his request should be accepted. 12. We observe that the Bench is presently having high rate of stay applications to be heard. There are more than 1000 stay applications pending. Every day even more than 25 short matters are listed and another 25 regular matters are listed. Early Hearing has also been granted in matters involving Crores which could not be completed. Th....