2004 (3) TMI 647

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.... P.M. Rao, JDR , for the Respondent. [Order]. -  Heard. The issue in this case lies in a narrow compass and prima facie the appellants have a strong case as penalty has been imposed on them without raising demand of duty. Therefore, the stay application is allowed unconditionally. 2. In my view, the appeal itself can be disposed of. I have heard both the sides. In this appeal fi....

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....fine or penalty could be imposed on them. On the other hand, the learned JDR has reiterated the correctness of the impugned order. 3. I have gone through the record. From the record, it is evident that initially the garments manufactured by the appellants were exempt from duty. The duty was imposed through Notification 8/2001 for the first time. The appellants thereafter sought clarificati....