2011 (3) TMI 505

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....sp; After hearing both the sides I find that Commissioner (Appeals) has dismissed the appeal for non compliance with the stay order passed by him directing the applicant to deposit an amount of Rs.3 lakhs as a condition of hearing of their appeal, in addition to the amount of Rs.2 lakhs already deposited by the appellant at the time of investigation.   2. The total duty confirmed agains....

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....t the deposit will cause undue financial hardship to them. Learned advocate, Ms. Avani Mehta has also showed her difficulty in establishing the said factor of poor financial health of the applicant, by support of any evidence.   5. I find that the demand stands confirmed against the applicant on the findings of clandestine removal of their final as also of the modvatable raw material, afte....

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....mount of Rs.3 lakhs within a period of four weeks (period suggested by learned advocate) and report compliance to Commissioner (Appeals).   7. In as much as the pre-deposits of penalty of Rs.50,000/- and Rs.10,000/- imposed upon the two other applicants, Commissioner (Appeals) had dispensed with the condition of pre-deposit of the same. However in spite of that appeals of the said two appe....