2013 (12) TMI 1150

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....cted against the order dated 8 February 2013 of the Customs Excise and Service Tax Appellate Tribunal West Zonal Bench at Mumbai ("the Tribunal") passed in appellant's appeal No.C-543 of 2011. By the impugned order the Tribunal has directed the appellant to make pre deposit of Rs.50 lacs out of the penalty of Rs.3 crores imposed under Section 112(a) of the Customs Act 1962 by the Adjudicating Auth....

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....ppellant's grievance that the impugned order does not consider his claim of hardship and taking into account his plea that he is not in a position to raise an amount of Rs.50 lacs, we accept his undertaking to predeposit Rs.30 lacs by 15 December 2013. Accordingly, we partly allow this appeal and modify the impugned order to the extent that instead of predeposit of Rs.50/- lacs as directed by the ....