2013 (9) TMI 822

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....awal For the Respondent : B. K. S. Raghuvanshi ORDER Heard Shri Bharatji Agrawal, learned senior counsel along with Shri Piyush Agrawal, learned counsel for the appellant and Shri B.K.S Raghuvanshi, learned counsel for the respondent. The present appeal has been filed under 35-G of the Central Excise Act 1944 against the order dated 19.3.2013 passed in E/Stay No.4646/12 in E/Appeal No.....

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....ular dated 29.6.2010 was quashed hence the Appellate Tribunal ought to have granted complete waiver to the appellant instead of staying the penalty? Whether even if a retrospective amendment has been made by addition in Capter Note IA of Chapter 54 of the Central Excise Tariff creating a liability on the manufacture of Polyester Staple Fibre hence in view of the decision of Hon'ble Delhi HIgh C....

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....ding on the question of prima facie case etc, the present appeal is disposed of on the agreed terms by providing that the order of the Tribunal stands modified with the following terms and conditions: i) The appellant shall deposit 25% of the excise duty in cash within two weeks. ii) The appellant shall furnish the bank guarantee for the remaining amount within the aforesaid period to the sa....