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2000 (11) TMI 203
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....re challenging the dismissal of their appeal under Section 129E by the Commissioner (Appeals) by his Order-in-Appeal No. 158/98, dated 30-12-98. The Commissioner (Appeals) has directed them to pre-deposit Rs. 1,50,000/- out of duty amount of Rs. 3,31,588/- confirmed by the Assistant Commissioner in the Order-in-Original. The appellants' contention is that they have de-stuffed the goods in the cont....
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....ction caused by theft/fire accident including pilferage and therefore, they seek for complete waiver and remand of the matter to the Commissioner (Appeals) to decide the case on merits. The application for stay and waiver is also on the same lines. 2. Heard both sides in the matter and perused the judgment cited before us. 3. On a careful consideration of the submission, we feel that the app....