2002 (10) TMI 716

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..... Shri Mewa Singh, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - Examined the records and heard both sides. 2. This matter has come up before us in the second round of litigation. In the earliest round, the appeals filed by the parties were against an order passed by the Commissioner confirming a demand of duty of over  Rs. 47 lakhs against the assessee and impos....

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....r and the present applications seek waiver of pre-deposit of the duty and penalty amounts and stay of recovery thereof pending the appeals. 3. Ld. Senior Counsel appearing for the applicants points out that the deposit of an amount of Rs. 45,17,034/- made by the assessee at the investigative stage of the case is still lying with the department and further that, in view of such deposit, this ....