2010 (1) TMI 1070

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....am, DR, for the Respondent. ORDER This stay application is filed for the waiver of pre-deposit of the following amounts : (i)     Duty Rs. 52,05,524/- (Rupees Fifty-two lakhs five thousand five hundred and twenty-four only) (ii)   Penalty Rs. 5,00,000/- (Rupees Five lakhs only) (iii)   Penalty Rs. 10,000/- (Rupees Ten thousand only). 2. The....

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.... CCE, Guntur - 2006 (201) E.L.T. 81 (Tribunal.-Bang.). It is also her submission that the company is registered under BIFR and as per the order of BIFR, the Customs authorities are precluded from taking any coercive action for the recovery of the amounts confirmed by the Adjudicating Authority. She draws our attention to the said order dated 20-2-2006. 4. Learned DR would submit that the show c....

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.... that the show cause notice only demanded the duty on the Prawn Seeds which were cleared into DTA. Be that as it may, we find that the Board for Industrial and Financial Reconstruction vide order dated 20-2-2006, ordered as under : "We have carefully considered the matter and having regard to the fact that the company has been parking before the Board for its revival, we, under the powers confe....

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....ther orders in the matter either extending or revoking this order, after considering the submissions of the parties." 5.1 It can be seen from the above reproduced portion of the order of BIFR, that this order was in relation to the impugned order which is assailed before us. It is also seen from paras 4 and 5 of the order as reproduced above that the Commissioner of Customs and Central Excise h....