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2014 (1) TMI 1063

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..... Chacko; This application filed by the appellant seeks waiver and stay. The adjudicating authority has demanded duty of Rs. 15,70,80,284/- from the appellant for the period from February 2010 to March 2011 and has also imposed on them a penalty of Rs. 50 lakhs. From the submissions made before us, we find that this case has a history of litigation. The appellant is engaged in the manufacture of ....

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.... entire amount of duty be pre-deposited by the appellant. We are told that, in that case, the assessee has pre-deposited the entire amount of duty. The same issue has been agitated before us today. After considering the submissions of both sides, we find that the impugned demand is entirely within the normal period and, therefore, there is no reason why the appellant should not be directed to pre-....