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2013 (4) TMI 773 - AT - CustomsWaiver and stay of demand - Penalty - Notification No. 196/94-Cus dated 08.12.1994 - Held that: - the assessee is not claiming prima facie case against the demand of Central Excise duty. For the reasons already stated, their claim of prima facie case against the demand of Customs duty remains unsubstantiated and their plea of financial hardships is also unacceptable. In the result, there will be a direction to the appellant to pre-deposit the entire demand of Customs duty plus Central Excise duty (less ₹ 1 lakh already deposited) within six weeks and report compliance to the Deputy Registrar on 15.7.2013. In the event of due compliance, there will be waiver and stay in respect of the penalties imposed on the appellant and interest on duty.
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