Customs, Excise and Gold Tribunal - Delhi Tribunal

M/S. Goramal Hariram Ltd. vs C.C.E., Delhi on 27 June, 2001

Customs, Excise and Gold Tribunal – Delhi
M/S. Goramal Hariram Ltd. vs C.C.E., Delhi on 27 June, 2001


ORDER

Krishna Kumar, Member (J)

1. By Stay application, applicants has sought for stay of the impugned order-in-appeal dated 6.2.2001 passed by Commissioner (Appeals), Central Excise, New Delhi. Photo copy of the order of Commissioner (Appeals) is available at pages 13 & 14. I have gone through the impugned order and I find that the Commissioner (Appeals) has clearly held that the appellant has violated clause III of the condition as available at page 40, wherein the appellants were permitted to avail the benefit laid down in condition No. 3 of the Notfn. No. 46/89-CE(NT) dated 11.10.89.

2. Ld. SDR, Shri A.K. Jain has opposed for grant of stay in the matter for the reason that the applicant/appellants have contravened the condition No. 3 of the aforestated notification and as such, they did not have a prima facie case for grant of stay. In these facts and circumstances, I do not find that this a fit case for waiver of pre-deposit of the amount of duty and penalty. In view of the above, the stay application is rejected and the matter amy be posted for mention on 19.,9.2001 and to report compliance of the pre-deposit before the date fixed for mention.

(Announced and dictated in the Court)