2011 (3) TMI 33

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.... Respondent Represented by: Mr. Satish Kumar, Sr. Standing Counsel   JUDGEMENT Per: M L Mehta: 1. This is an appeal against the order dated 08.06.2010 of Customs, Excise & Service Tax Appellate Tribunal (CESTAT). Vide this order, appellant was directed to make a pre-deposit of Rs.20.00 lakh in addition to already deposited sum of Rs.5.00 lakhs. The appeal has been filed challen....

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....mercial premises at 118, R.G. Complex, DDA Market, Sector 14, Rohini, which was owned by Ritu Prakash, however, the licence had been obtained by them from his residential premises, i.e., Flat No.407, Savera Apartment, Rohini. It is submitted that when the raid was conducted at the premises No.118, R.G. Complex, DDA Market, Sector 14, Rohini, Suresh Bhutani, father of Ritu Prakash, who was present ....

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....respect of the said firm holding the appellant as its proprietor and framed a liability of Rs.46.00 lakhs. He filed appeal before the Commissioner, Excise (Appeals), who affirmed the order of the Additional Commissioner. Against the order of the Commissioner, Excise (Appeals), he filed appeal before the CESTAT, which also came to be dismissed by the impugned order. The appellant stated that he is ....

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....e appellant herein need to be decided on merits by the appellate authority in view of the issue raised by the appellant with regard to his liability. The impugned order has been passed on a prima facie view of the appellate authority. Keeping in view the averments raised by the appellant and the fact that he is an aged person of about 80 years and has no source of income of his own and the fact th....