2014 (2) TMI 220

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....umar, sr. standing counsel ORDER CM Appl. 1223/2014 Exemption is allowed subject to all just exceptions. The application is disposed of. W.P.(C) 611/2014 and CM Appl.1222/2014 Issue notice. 2. Notice is accepted by Mr Satish Kumar, Adv. 3. The petitioner is aggrieved by the order of the Commissioner (Appeals) on 30.12.2013 whereby its request for waiver of balance pre- deposit to the tun....

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....9,38,555/- had been paid at the time of clearance. This led to the differential duty in assessed amount of Rs.1,35,76,19,355/- by the Assistant Commissioner. The Appellate Commissioner noted that the department had encashed the bank guarantee to the extent of Rs.1,00,98,56,429/- on 26.5.2011 after the first order of the Assistant Commissioner. In these circumstances the balance which remained was ....

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....s is to the tune of 92%, i.e., over Rs.380 crores. The approach of the Commissioner would undoubtedly result in the petitioner's right to appeal being defeated. The Court does not see any overwhelming interest in denying the relief as there is no material on record to suggest that there was any mis-declaration to deny relief to the petitioner. 7. In the circumstances the impugned order to the ext....