2003 (10) TMI 194

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.... Peeran, Member (J)]. - The issue involved in all these 22 stay applications is common. The Commissioner has disposed of the matter by order-in-original Nos. 1-22/2003, dated 27-3-2003. The total duty confirmed is Rs. 16,11,90,936/- and imposed penalty of Rs. 3 crores. 2. The issue for consideration is as to whether the Department is entailed to claim an amount equal to 8% on the sale value of ....

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.... held that sum payable in terms of Rule 57CC of the Central Excise Rules, 1944 does not amount to duty and hence Section 35F of the Central Excise Act, 1944 is not applicable and there is no pre-requirement of pre-deposit of the amount before hearing the appeal. He submits in such a situation the waiver of pre-deposit may be granted and stay the recovery and as the amount involved is very high the....