2006 (11) TMI 395

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Respondent. [Order per : P.G. Chacko, Member (J)]. - This application seeks waived of pre-deposit and stay of recovery in respect of a total amount of duty demanded of Rs. 4,60,534/- from the applicants. There is no representation for the applicants (appellants) despite notice, nor is there any request for adjournment. We have examined the records and heard ld. SDR. 2. The appel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nal authority denied the benefit of exemption under the above Notifications to the importer and demanded the above duty from them. It has also imposed a penalty on the party. The first appellate authority sustained the demand of duty and vacated the penalty. Hence the assessee's appeal. We have not found prima facie case for the appellants. We have also examined the case law cited in the present a....