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2011 (1) TMI 1073

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.... Mishra, for the Respondent. [Order]. - P.C. : The question raised in this appeal is, whether the CESTAT by its order dated 6-12-2010 is justified in directing the appellant to make pre-deposit of Rs. 1.25 crores for entertaining its appeal filed against the order in original dated 27-2-2009 wherein demand was confirmed for Rs. 3.15 crores. 2. The appellant company was established in the ....

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....ellant in the year 1999. On being shown cause, the show cause notices were dropped by order-in-original dated 16-11-1999. Appeal filed by the revenue against the order dated 16-11-1999 was dismissed by the Commissioner (Appeals) on 27-5-2004. No further appeal has been filed by the revenue and thus the order dated 27-5-2004 has attained finality. 4. Even after the amendment of the Central Ex....

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....250) E.L.T. 132 (Tri. -Mumb.) the Tribunal directed the appellant to pre-deposit the entire duty amounting to Rs. 3,15,06,727/-. That order was set aside by this Court on 14-10-2009 and remanded for fresh disposal. By the impugned order dated 6-12-2010, the Tribunal has directed the appellant to make pre-deposit of Rs. 1.25 crores for entertaining the appeal. 7. The short question to be cons....

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.... proviso to Section 3 of the Central Excise Act. Validity of the said order is challenged before the Tribunal. 9. In this appeal, we are only concerned with the question as to whether the Tribunal was justified in directing the appellant to pre- deposit the amount of Rs. 1.25 crores. As noted earlier, the demands raised herein pertains to the period from December, 2006 to June, 2008 when the....