2013 (10) TMI 946

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.... Advocate For the Respondent : Mr. Sukhdev Sharma, Advocate ORDER Surya Kant, J. (Oral) This writ petition impugns the order dated 18.5.2012 passed by the Custom Excise and Service Tax Appellate Tribunal, New Delhi, whereby the petitioner's prayer for waiving of the duty demand, interest and penalty as a pre-condition for hearing its appeal, has been declined and while dismissing its s....

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....merits on deposit of Rs.7 crores towards the assessed liability/ penalty and on furnishing of irrevocable and unconditional bank guarantee for the balance amount, be not issued...." In response thereto, Mr.Sukhdev Sharma, learned counsel has put in appearance on behalf of the respondents. He fairly states that in the light of the law laid down in Benara Valves Ltd. Versus Commissioner of Centra....