1995 (10) TMI 133

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..... S.L. Peeran, Member (J)]. -  In this stay application, the applicant is seeking waiver of pre-deposit of duty amount of Rs. 1,85,076.59 and penalty of Rs. 50,000/- and also there is a prayer of remand of this matter. By the impugned order, the ld. Collector has dismissed the appeal as non-maintainable for non-compliance of requirement of Section 35F and he has directed them to pay duty as c .....

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..... as reported in 1995 (79) E.L.T. 336. The Tribunal has remanded the matter for de novo on similar facts and circumstances of the case. Ld. DR has no objection for remand of the case with a direction of the ld. Commissioner to consider the modification application filed on 2-1-1995 which has been annexed to the appeal memo at page 70. 2. We have considered the submissions made by both the sid .....

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