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2019 (9) TMI 20 - SC ORDERMisdeclaration of goods - Department observed that the respondent is mis-declaring one of the products that is Natural Gasoline Liquid (NGL) as “Naphtha” at the time of clearance from their factory premises - CESTAT decided the issue in favor of revenue - Held that:- There shall be ad interim stay of the impugned judgment on the condition that the appellant deposits a sum of ₹ 20 crores in this Court and, in addition, furnishes security to the extent of ₹ 132 crores to the satisfaction of the Jurisdictional Commissioner. Liberty is granted to the respondent (revenue) to withdraw the afore-mentioned amount.
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