2014 (9) TMI 443

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.... the Tribunal. By the said order, the Tribunal directed payment of deposit of a sum of Rs. 1.00 crore within a period of eight weeks and also to file an undertaking before the jurisdictional Commissioner to the effect that they shall not dispose of the plant and machinery used by the subsidiary unit till the disposal of the appeal. The Miscellaneous Application was filed for modification of the said order stating that the undertaking as directed by the Tribunal was furnished but however the appellant was unable to deposit the sum of Rs. 1.00 crore due to financial hardship. Reliance was placed on the decision of the Allahabad High Court in the case of Swastik Fragrances v. Commissioner (Appeals) of Customs & Central Excise, Nodia reported i....

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....t has agreed with the said assessee. Further more, learned counsel submitted that the appellant is in severe financial constraints and would be unable to pay the amount as directed by the Tribunal, namely Rs. 1.00 crore. 4. We have heard the submissions of the learned standing counsel appearing for the second respondent on the above said issue. 5. On a reading of the order passed by the Tribunal dated 12-4-2013, it is evident that the Tribunal found that the isolator which was used by the appellant consisted of six parts and there was no dispute that the appellant was paying duty at the rate of 20% applicable under Heading 85.38 on all parts of isolator, except isolator metallic, which was in dispute before the Tribunal. The Tri....