2005 (1) TMI 574

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.... Gupta, JCDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing both sides and considering the issues in these stay applications, it is found that the financial position of the appellant-assessee is precarious. Debt Recovery Tribunal has taken action to recover the duties. 2. Ld. Advocate appearing for the appellants does not press for the stay of recovery of the ....

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....al conditions and the hardship made out may be considered by the Bench. However, there was no case or cause for waiver of full amounts especially in the case of penalties, as penalties would be called for when the confiscation liability is arrived at and it is not necessary to come and arrive at an actual confiscation itself of any goods. Ld. Jt. CDR also submits that the amounts of duty are very ....