2001 (1) TMI 156

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.... hearing both sides on the stay application, the main appeal itself was taken up for disposal after granting waiver of pre-deposit of Rs. 6,31,20,312.50 confirmed as duty in the impugned order and Rs. 20 lakhs imposed as penalty on the appellants. 2. The appellants imported goods under the DEEC Scheme and exported polyester fabrics. Show cause notice dated 20-10-1998 was issued alleging that in....

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....d the duty in the process observing that no evidence had been produced by them to deny the charges. The present appeal is against this order. 3. We observe that the show cause notice does not give any evidence to sustain the charge. We observe that the Commissioner did not consider the specific claim and averments made by the importers in writing. We also observe that the Commissioner did not a....