2005 (8) TMI 443

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....or the Appellant. Shri V. Valte, DR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  When the matter came up for hearing the stay application, we heard both sides at length and considered the legal provisions relating to the dispute. We, therefore, propose to dispose of the appeal itself after waiver of requirement of pre-deposit. 2. The appellant is a manufactu....

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..... A penalty has also been imposed. It is this order which is challenged before us. 3. The contention of the learned Counsel for the appellant is that Section 4A had no application to the present case since goods had been cleared prior to coming into force of Notification No. 9/2000, dated 1-3-2000. He also pointed out that at the time of removal of the goods they were liable to pay duty ba....