2005 (11) TMI 395

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....he Respondent. [Order]. -  The issue involved in both the stay petitions is regarding the amount of duty demanded and confirmed against the appellants in respect of the goods cleared by them to West Bengal Handloom & Powerloom Development Corporation Ltd. 2. Ld. Advocate, Shri S.N. Sinha Mahapatra, submits that the appellants are eligible for the benefit of Notification No. 5/98, date....

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....3. Ld. JDR, Shri Uday Kumar on the other hand submits that the appellant's production of the Certificate from the West Bengal State Government Handloom and Powerloom Development Corporation Ltd. is subsequent to the clearance of the goods and hence they are not eligible for the benefit of the Notification No. 5/98 and they should be directed to pre-deposit the entire amount of penalty in this....