ORDER
Mrs. Archana Wadhwa
1. Vide the impugned Order, the authorities below have confirmed the demand of duty of Rs. 8,57,990.00 (Rupees eight lakh fifty-seven thousand nine hundred ninety) and has imposed a personal penalty of Rs. 2,000.00 (Rupees two thousand) on the applicant/appellant, on the ground that the sugar manufactured by them during the year, 1978 onwards, have deteriorated in quality and the applicants/appellants should have taken the same for reprocessing. Their contention is that they applied for destruction of the said goods and the same was not granted.
2. After hearing Shri K.P. Dey, learned Advocate for the applicants and Shri V.K. Chaturvedi, learned S.D.R. for the Revenue, I find that the goods are still lying within the factory premises. Admittedly, they have not been cleared from the factory. As such, prima-facie, confirmation of demand against the applicants is not justified. In this view of the matter, I allow the Stay Petition unconditionally and fix the main appeal on 4.10.2001.
Dictated in the open court.