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2006 (2) TMI 311
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....lant. Shri K.S. Bhat, SDR, for the Revenue. [Order per : S.L. Peeran, Member (J)]. - For the purpose of hearing the appeal, the appellant is required to pre-deposit duty amount of Rs. 41,236/- and like sum of penalty. Duty in the nature of National Calamity Contingent Duty (NCCD) has been levied on the goods specified in the Seventh Schedule of the Finance Act, 2001. The appellants ....
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....He submits that the order is not legal and proper and prays for full waiver of pre-deposit of duty and penalty amounts. The learned Counsel relies on the judgments of the Tribunal and the Apex Court as noted below :- (i) Gokak Mills v. CCE [Final Order No. 395/2003, dated 18-3-2003, passed by Bangalore Bench of the Tribunal] (ii) Orient W....