TaxTMI 
TaxTMI 
2004 (6) TMI 421
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....ondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - This misc. application seeks for stay of the order of confiscation in terms of Rule 41 of the CESTAT (Procedure) Rules. On a careful consideration and after due hearing of the matter, the Bench is of the considered opinion that such an order against the order of confiscation of the goods cannot be granted as prima facie, the goods imported....
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....on of penalty. The learned Counsel had made a submission that they were eligible for the benefit of lower duty. In view of this submission, the Commissioner was permitted to file his report. The learned SDR has filed the para-wise comments in the matter. 4. The learned Counsel submitted that in case if the benefit of lower duty is given to them then the duty liability could not be more than&....
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....- and submitted that they could be put to terms and cannot be given waiver in the matter. 6. On a careful consideration, we notice that the appellants have not deposited the duty liability, which is required to be discharged in the matter. They have not fulfilled the terms of the Notification. The only plea raised by them is that the demand of duty is required to be scaled down. Even in term....