2004 (5) TMI 207

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....Balasundaram, Member (J)]. - The application for waiver of pre-deposit of duty of Rs. 50,38,894/- and penalty of Rs. 5 lakhs arises out of the order of the Commissioner (Appeals). The demand was confirmed against the applicants by the Dy. Commissioner of Central Excise by denying the benefit of Notification No. 2/95 to clearances made by the applicants in terms of Para 9.10(b) i.e. clearance to DT....

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.... on the ground that the applicants did not submit any documentary evidence in support of their contention that they have cleared goods to DTA during the period 15-11-1999 to 10-11-2000 against the payment in foreign exchange. On this ground he dismissed the stay application as well as the appeal for non-compliance with his waiver order dated 9-12-2003. Hence, the stay application before the Tribun....