2004 (2) TMI 608

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....ra, JDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. -  These three applications for waiver of pre-deposit of duty and penalties arose out of the order of the Commissioner of Central Excise. In the impugned order, the Commissioner demanded Central Excise duty of Rs. 55,07,696/- under Section 11(2) of the Central Excise Act, confiscated the goods seized in the factory premise....

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....d taken up the stay petitions for disposal. 2. Heard the learned DR and perused the records. 3. Briefly the facts are that the Central Excise officers seized PVC sheathed and armoured control cables falling under Chapter sub-heading 8544.90 of the Central Excise Tariff Act, found lying in the godown of Transport Corporation of India, without any document evidencing payment of Central E....

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....y and penalties as mentioned above. 4. We perused the stay application. The grounds on which the applicants preferred the stay are that :- (a)     The applicants have an excellent case on merits; (b)     The respondents erred in confirming the demand of duty; (c)      It causes the applicants undue hardship as there is no ju....