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2013 (11) TMI 391 - CESTAT CHENNAIDemand of duty - Illegal import - Held that:- Impugned order was passed in terms of the remand order dated 17.11.2008 of the Tribunal - While remanding the matter the Tribunal categorically directed that any issues settled herein shall not be reopened. We find that the Commissioner, without following the direction of the remand order by the Tribunal, has fixed the duty liability on Shri K.N. Parekh, which is prima facie not acceptable. The applicants have already deposited Rs.12.65 lakhs and penalty partly as per the direction of the earlier stay order. In our view, the deposits made by the applicants are sufficient for waiver of predeposit of balance amount of duty and penalty. Accordingly, predeposit of balance amount of duty and penalties is waived and recovery thereof stayed during the pendency of the appeals. All the stay applications are allowed.
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