1999 (2) TMI 75

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....his day upon perusing the petitions and the respective affidavits filed in support thereof the order of the High Court, dated 8-1-1999 and made herein and the counter and reply affidavits filed herein and the records relating to the Order No. S/30/497/96 Acc. dated 17-1-1997 and C.No. VIII48/53A/98-Cus. Prer. dated 13-12-1998 on the file of 2nd and 3rd respondents respectively comprised in the ret....

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....2-1997 he set a communication claiming exemption. The second respondent sent a communication dated 25-4-1997 requesting the petitioner to furnish the relevant documents to consider the claim of the petitioner for exemption. The petitioner also sent further communication on 19-5-1997 claiming exemption and took time for submitting further certificates. He was making arrangement to get the certifica....

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....gh the petitioner has been directed to furnish the particulars. 4.Considering this aspect, I am of the view that the recovery proceedings can be stayed till the disposal of the petitioner's claim for the exemption by the appropriate authority. But however, the petitioner is directed to deposit 50% of the duty within two months from today and the respondents are directed to dispose of the petiti....