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M/s. Roshanlal Gupta & Sons Pvt. Limited Versus Commissioner of Customs, Ahmedabad

Stay application - Waiver of pre-deposit of dues on the basis of already heard stay application on 25.11.2014 - Customs duty was filed only on 11.08.2014, dismissed for non-compliance with the amended provisions of Section 129-E of Customs Act, 1962, .....

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ty, in our opinion, the Applicant could be able to make out a prima-facie case for waiver of the dues adjudged, relating to the present Appeal also. Accordingly, pre-deposit of all dues adjudged relating to the present Appeal is also waived and its r .....

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and Nainawati, Advocate For Respondent (s) :Dr. Jeetesh Nagori, Authorised Representative ORDER Heard both sides. 2. This stay application is taken up pursuant to the order of the Hon'ble High Court dated 03.12.2015. The Hon'ble High Court ob .....

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petitioner would, therefore be governed by the original Section 129-E as it prevailed prior to 06.08.2014. The petitioner had a right to seek waiver of pre-deposit. The Tribunal would, therefore, restore such appeal and decide the same in accordance .....

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t initially they had filed a common appeal against confirmation of both Excise duty as well as Customs duty. The Registry later directed them to file separate appeals towards confirmation of Central Excise duty and Customs duty. The process took some .....

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5% of the duty amount, as the appeal was filed on 06.08.2014. It is his contention that in relation to Customs duty Appeal, this Tribunal heard their stay application on 25.11.2014 and allowed complete waiver of dues adjudged. It is his contention th .....

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e disposing the stay application of the present appellant alongwith others vide order dated 25.11.2014 observed:- 7. We do not agree with the findings recorded by the adjudicating authority on confirmation of the dues from the appellant and consequen .....

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lied upon by the ld. D.R. indicate about the dues to be paid of pre-liquidation period and not post-liquidation period. The show cause notice in these proceedings is issued is for confirmation of demand post liquidation. 8. Secondly, we find that the .....

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