2009 (4) TMI 640

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....oj Kumar Rajak, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. -  Appellants have filed application for modification of the stay order No. S/18-23/WZB/AHD/2009 dated 6-1-2009 requiring them to deposit 50% of duty amount demanded in terms of provisions of Section 35F of Central Excise Act, 1944. 2. Ld. Advocate Shri J.C. Patel, on behalf of the appellants submits tha....

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....e Mumbai High Court in Navpad Textile Inds. Ltd. [2009 (234) E.L.T. 394 (Guj.)] and in Moolchand S. Shah @ Choksi [2009 (235) E.L.T. 27 (Bom.)] respectively in support of his contention. 4. We have considered the submission made by both the sides. While requiring the appellants to make pre-deposit, it was also observed that the Revenue had a prima-facie case against the appellants and the fa....

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....ficient ground to waive pre-deposit. The High Court also observed that Tribunal had addressed the issue of financial hardship also and had directed pre-deposit of 50% of the duty demand. In the present case also requirement of pre-deposit is only to the extent of 50% of the duty confirmed and penalty has been left out totally except for the Director and on his behalf no modification application ha....