2002 (1) TMI 234

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....allan showing the deposit of Rs. 82,235/- as directed in the Stay Order No. S/17/2002/NB(D), dated 13-12-2001. 2. The issue in this case is whether the concessional rate was applicable to the imported goods in terms of Notification No. 34/98, dated 13-6-98 superseded by Notification No. 56/98-Cus., dated 1-8-98. Since the issue stood decided by the Tribunal in the case of M/s. Tarsem Singh Multan....

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....pecial Additional Duty of Customs was not admissible to the appellants. Accordingly, the demand of duty was confirmed, interest was also charged and penalty of Rs. 82,235/- was imposed. 4. Arguing the case for the appellants Shri H.S. Mew, learned Counsel submits that same issue came up before the Tribunal in the case of Tarsem Singh Multani & Sons and the Tribunal in that case held that impositi....