2013 (5) TMI 704

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..... Shri P.S. Champaneri and Y.N. Ravani, Advocates, for the Respondent. ORDER We heard learned advocates, Mr. Kuntal Parikh for the petitioners, Mr. Champaneri and Mr. Ravani for the respondents. Considering the disputes involved, the petition at the request of the learned advocates is taken-up for final hearing at the admission stage. 2. The petitioner has challenged an order dated 11-....

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....of depositing Rs. 4 lacs or furnishing bank guarantee for such amount. Since within the time permitted by the Appellate Commissioner, the petitioners did not comply with such condition, on 22-12-2009, the Commissioner (Appeals) dismissed both the appeals filed by the petitioners with respect to duty demand and the penalties. 5. The petitioners thereupon approached the Tribunal. The Tribunal, by....