2014 (10) TMI 44

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....i Pradeep S. Jetly, for the Respondent. ORDER The appellant challenges the final orders passed by the Customs, Excise and Service Tax Appellate Tribunal, Bench at Mumbai dismissing the appellants appeals for failing to pre-deposit in all Rs. 40.00 lacs in the aggregate in two appeals. In one case 25% of the penalty amount of Rs. 1.00 crore and in other case 50% of the penalty amount of Rs. 3....

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.... the respondent opposed the appeal and supported the impugned order. 4. Having heard the learned Counsel for the parties and considering the facts and circumstances of the case, particularly, in view of the fact that the sale proceeds of the seized goods have been completely confiscated and his difficult financial position, the interest of justice would be served if the appellant is direct....