M/S. Singla Steels Ltd. vs Cce, Chandigarh on 14 December, 2000

ORDER

C.N.B. Nair

1. The appellant seeks stay of pre-deposit of penalty of Rs.50,000/- as confirmed in the impugned order in appeal. The appellants’ submission is that no penalty was imposable in view of the setting aside of the duty demand. They have relied on the decision of the Supreme Court in the case of Hindustan Steel V. State of Orissa reported in 1978 (2) ELT (J.159) SC and other decisions in support of their case. As the appellants have a strong prima facie case, the stay as sought for is granted.

(Pronounced in the Court)