2013 (4) TMI 33

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....or the Respondent. ORDER By the impugned order duty demand of Rs. 39,19,472/- has been demanded and also a penalty of Rs. 25,00,000/- imposed on the applicants. 2. By this stay application the applicant seeks waiver of pre-deposit of duty demand and penalty imposed and stay of recovery thereof. 3. The applicant imported polyester fabrics in the name of Kavitha Exports. The said consign....

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....hey are not liable to pay duty. This has been held by this Tribunal in several cases. Reliance is made by ld. DR in the case of Sundaram Finance Ltd. v. CC, Chennai [2012 (279) E.L.T. 220 (Tri.-Chennai)] is not relevant to the facts of this case as in that case Bill of Entry was filed in joint name of the appellant (therein Sundaram Finance Ltd). Further reliance was placed by the DR on Shri Dhire....