2011 (2) TMI 558

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....nbsp; After hearing both the sides we find that Commissioner (Appeals) has dismissed the appeals for non compliance with the directions contained in his stay order directing the applicant-appellant to deposit an amount of Rs.50 lakhs as a condition of hearing of their appeal. It is seen that the total duty confirmed against the appellant was to the tune of around Rs.70.43 lakhs, which stands co....

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....te of making the above observation, the appellate authority has directed the appellant to pre-deposit an amount of Rs.50 lakhs.   3. Learned advocate submits that reliance by the appellate authority on the decision of the Hon ble Supreme Court in the case of Rajkumar Knitting Mills (P) Ltd. Vs. CC Bombay reported in 1998 (98) ELT 292 (S.C.) is not appropriate in as much as the Tribunal in ....

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....luation rules. However, in the circumstances that the appellant has contracted for a high quantity than the quantity in compared import for which no discount/allowance was considered by the original adjudicating authority, which factor shall necessarily come up for recurring at the time of final disposal of the appeal besides certain other issues argued.   4. We are of the view that the re....