TMI Blog2002 (1) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... eev Tandon, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. Through these four stay applications, the above captioned appellants have sought waiver of pre-deposit of the duty and penalty amounts as confirmed against them through the order-in-original dated 9-7-2001 by the Commissioner. On appellant No. 1 (M/s. Kawatra Papers Ltd.) duty demand of Rs. 25,78,107/- and penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... based on only surmises and conjectures. Therefore, the appellants have a very strong prima facie case and their stay applications deserve to be allowed unconditionally. 3. On the other hand, the learned SDR, has reiterated the correctness of the impugned order. 4. We have heard both sides and gone through the facts on record. 5. The bare perusal of the impugned order shows that the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and surmises. In our view, no strong, prima facie, case is made out for allowing the prayer of the appellants for total waiver of the pre-deposit of the duty and penalty amounts. However, keeping in view the facts and circumstances of the case and the issue involved, we direct the appellant No. 1 to make pre-deposit of Rs. 13 lakhs (rupees thirteen lakhs only) towards duty amount; appellants No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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