2013 (10) TMI 169

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....for the Respondent. ORDER P.C. : Whether the CESTAT was justified in directing the appellant to deposit the entire duty demand confirmed by the Adjudicating Authority, is the question raised in this appeal? The appeal is admitted on the above question and taken up for final hearing by consent of both the parties. 2. The appellant-assessee is engaged in the manufacture of switchgear products. 3....

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....-2011 the CESTAT while holding that the issue was a debatable one, directed the assessee to deposit the entire amount of duty confirmed by the Adjudicating Authority. Challenging the said order, the present appeal is filed. 4. It is not in dispute that during the relevant period there was a decision of this Court in the case of Subhash Arjandas Kataria v. State of Maharashtra & Ors. reported in 2....