2003 (8) TMI 56

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.... the orders P. 1 and P. 2 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. As per order P. 1, dated 17-4-2002 CEGAT has passed the order considering 18 stay applications against the total liability of Rs. 51 crores as stated by the learned counsel for the petitioner. The CEGAT has directed the amount of 5 crore 80 lacs to be deposited in the following manner : 1. ....

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....or restoration of the appeals within one month of the deposit if the amount directed to be deposited is deposited on or before 24-10-2002. Petitioner has not deposited the amount as ordered by the CEGAT. The appeals were ordered to be dismissed due to non-compliance of the order. It is submitted that petitioner was a sick unit and was closed since January, 1999 and the petitioner was restrained fr....

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....of fully finished goods yet it was taken by the Excise authorities for the purpose of computing duty. All these things need detailed examination, which cannot be done at this stage. However having regard to the submissions made and the evidence on record we note that the applicants have not been able to make out a prima facie case on merits for total waiver of duty and penalty. 10. In regard to....