2013 (11) TMI 583

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....Shri S.K. Mall, AR JUDGEMENT Per: Mr. M.V. Ravindaran; These stay petitions are filed for the waiver pre-deposit of an amount of Rs. 11,49,619/- confirmed as duty and equal amount of penalty under Section 11AC of Central Excise Act, 1944 besides the personal penalties of Rs. one lakh on Shri Hitesh Shah and Rs. 25,000/- on Shri K.P. Shah, Rule 26 of Central Excise Rules, 2002 and Rule 15 ....

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....supplies made to SEZ units. It is also his submission that since they are contesting the issue on merits, the amounts deposited be considered as enough deposit for hearing and disposing the appeals. 5. After considering the submissions made by learned departmental representative, we find that all the three issues involved in this case are debatable and needs to be considered from various angles....