2014 (8) TMI 434

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....ent (AR) PER : H K Thakur 1. These two stay applications and the appeals have been filed by the appellant with respect to a common OIA No.DMN-EXCUS-000-APP-012 & 013-14-15, dt.21.4.2014 under which the first appellate authority has dismissed the appeals filed by the appellant for non-compliance of pre-deposit ordered. 2. Shri K.I. Vyas , ld. Advocate appearing on behalf of the appellant a....

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.... filed with the Department. Ld. Advocate relied upon the judgment of CESTAT Delhi in the case of Allianz Steel Ltd Vs CCE Indore [2012 (286) ELT 633 (Tri-Del)] and argued that under identical situation for default under Rule 8(3A) of the Central Excise Rules 2002 pre-deposit was waived. 3. Shri Jitendra Nair (AR) appearing on behalf of the Revenue argued that even if the duty liability was disc....

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....volved appellant has deposited an amount of Rs. 42 ,02,524 /- towards payment required to be made in cash. First appellate authority should have taken these aspects into account while ordering pre-deposit. A deposit of Rs. 58 lakhs ordered by the first appellate authority is, therefore, excessive. In the interest of justice, appellant is directed to deposit an amount of Rs. 2 lakhs (Rupees Two Lak....