1999 (9) TMI 425

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....nt. Shri S. Kannan, D.R. for the Respondents. [Order per : S.L. Peeran, Member (J)]. - The COD application is taken up for consideration. There is a delay of 18 days in filing this appeal. The Managing Director Shri S. Sivasamy has filed an affidavit explaining that he was taken ill and was bad ridden and could not move about to take steps to file the appeal. He has annexed a Medical cert....

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....ad filed an appeal before the Commissioner (Appeals) seeking waiver of pre-deposit of Rs. 50,000/- towards penalty imposed under Rule 209A. The Commissioner (Appeals) did not grant waiver and directed them to pre-deposit the entire amount vide his interim order. Thereafter, on failure of pre-deposit, he has dismissed the appeal under section 35F of the Act, vide the impugned order No. 28/99(M-III)....

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....cts on merits. He also submits that the appellants are faced with financial hardships to pre-deposit the amount as they are a tiny unit and carrying on their business with great difficulty and therefore, direction to pre-deposit the entire penalty amount would cause undue hardship to them. 7. The learned D.R. opposes the prayer and contends that the goods received by them were non-duty pai....