2000 (11) TMI 203

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.... appeal under Section 129E by the Commissioner (Appeals) by his Order-in-Appeal No. 158/98, dated 30-12-98. The Commissioner (Appeals) has directed them to pre-deposit Rs. 1,50,000/- out of duty amount of Rs. 3,31,588/- confirmed by the Assistant Commissioner in the Order-in-Original. The appellants' contention is that they have de-stuffed the goods in the container and the same was lying in the o....

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....ncluding pilferage and therefore, they seek for complete waiver and remand of the matter to the Commissioner (Appeals) to decide the case on merits. The application for stay and waiver is also on the same lines. 2. Heard both sides in the matter and perused the judgment cited before us. 3. On a careful consideration of the submission, we feel that the appellants have made out a prima facie case ....