2004 (10) TMI 380

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...., JDR, for the Respondent. [Order]. - Shri R.K. Sharma, Advocate for the appellants pleads that the Commissioner of Customs (Imports) has confirmed demand of customs duty of Rs. 1,11,723/- and also imposed a penalty of Rs. 5,000/- on the appellants on the ground that the appellants have not produced any evidence of non-availment of Modvat benefit, therefore, they would not be entitled for du....

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.... pleads that stay should be given as the supporting manufacturer has given the certificate of non-taking of any Modvat credit. 2. Shri P.M. Rao, JDR pleads that it was the responsibility of the appellants to get the certificate from the Central Excise Department and since Central Excise Department has not given any certificate, therefore, stay should not be given. 3. On considering....