JUDGMENT
G.N. Srinivasan, Member (Judicial)
1. These applications are for stay of the operation of the order of the Tribunal made on 4.8.2000 in the appeals before them.
2. In the impugned order, the Tribunal after looking into the facts of the case, evidence submitted before him, after appreciating the same have disposed of the appeals. In doing so, we have said that as far as the appeal filed by Abhyankar is concerned, the imposition of penalty was sustained. As far as the other appellants were concerned, the order imposing penalty and demanding duty do not sustain. The question is whether stay of operation of the order should be made when the department has moved a reference application in the Honourable High Court of Mumbai.
3. The impugned order has been passed on the basis of the facts submitted before him and on the appreciation of evidence. These are all pure questions of fact. However, the Tribunal in its order dated 6.5.96 in C/Misc-185/96 in C/459/95, that is, appeal filed by A&B Fashions Pvt. Ltd. directed the appellant to pay duty of Rs. 10 lakhs. We are sure that they would have paid the same and the stay is pressed by the Ld. DR because the respondent has filed an application for refund. In view of the fact that we do not find any prima facie case against the respondents, we dismiss the instant applications.
4. Applications are dismissed.