COMMISSIONER OF CUSTOMS Vs. BRINDA ENTERPRISES

JUDGEMENT

(1.) THE substantial question of law raised by the Department in this civil miscellaneous appeal is:

(2.) THE facts are as follows:

(3.) SO while this appeal was being processed the Commissioner (Appeals) incompliance with the remand order and the order in the above writ petition heard the matter again. No material was produced before him to show that the department had contested the CESTAT's order dated 15-09-2006 viz the present impugned order and since no order of stay was produced. Then following certain orders of the Tribunals in M/s. SOoraj Graphics Vs. CCE, Coimbatore (2007 (207) ELT 404 (Tri-Chennai)) and N.K. Enterprices Vs. CCE, Chennai (2007 (209) ELT 93 (Tri-Chennai)) imposed a redemption fine of 60,000/- and a penalty of Rs.20,000/- on 30.04.2008. Against that, the department again went before the CESTAT by filing C/320/2008 and prayed for stay in C/SO/259/2008 on the ground that this appeal was pending before the High Court of Madras the final order inC/882/2006 . But, stay was not granted.