TMI Blog2007 (5) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. Shri V. Seshagiri Rao, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - There are two applications before us, both by the appellants, one for waiver of pre-deposit and stay of recovery in respect of an amount of anti-dumping duty and an amount of penalty and the other for early disposal of the appeal itself. 2. After examining the records and hearing both sides, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich ultimately led to the impugned order, wherein the learned Commissioner demanded anti-dumping duty of Rs. 36,22,900/- from the appellants in terms of the aforesaid Notification and also ordered confiscation of the goods under Section 111(m) of the Customs Act (with option for redemption against fine of Rs. 3 lakhs), besides imposing a penalty of Rs. 2 lakhs on the party under Section 112(a) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants. This affidavit states that the data received by the Directorate of Statistics from various Customs Houses indicate that similar imports were allowed to be cleared without payment of anti-dumping duty at Chennai, Delhi and Navi Mumbai ports. The annexure to the affidavit seeks to support this plea contained in the affidavit. In the circumstances, according to Sr. Counsel, the appellants have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (200) E.L.T. 82 (Tri.-Del.) as well as the decision of the Tribunal (Mumbai Bench) in the case of Philips India Ltd. v. CC - 2004 (93) ECC 377 (Tri.). After inspecting the items displayed before us, we have to accept the claim of ld. Counsel for the limited purpose of the present application. The appellants seem to have a good case against the demand of anti-dumping duty. Even otherwise, Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the General Manager-Indirect Taxes. Ld. SDR submits that it is not correct to say that the Bill of Entry is live. While, prima facie, agreeing with this submission of ld. SDR, we would, for the present purpose, take into account the fact that similar imports have been allowed to be cleared without payment of anti-dumping duty elsewhere in this country. Contextually, we may point out that the relev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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