2014 (1) TMI 577

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....RDER Per Rakesh Kumar: In this matter, the Tribunal vide Stay Order No.1775-1776/2012-Ex (BR) dated 23.10.2012 had directed each of the two appellants M/s. Shri Guru Nank Dev Engineers and M/s. Gobind Expeller Company Pvt. Ltd. to deposit 50% of the duty demand against each of them within a period of 8 weeks and compliance was reported on 5.1.2013.This is a miscellaneous application for modifica....

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....inancial difficulty cannot be the ground for total waiver from the requirement of pre-deposit as the Revenue's interests have to be safeguarded and that in view of this, there is no merit in these misc. applications. 5. We have considered the submissions from both the sides and perused the records. We find that the appellant's contention as made in their appeal memo at the time of hearing have be....