2015 (1) TMI 754

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.... Shri Y.R. Mishra, for the Respondent. ORDER We have heard Mr. Sridharan, learned Senior Advocate appearing on behalf of the Appellant and Mr. Y.R. Mishra, learned Counsel appearing for the Revenue. With their assistance we have perused the order passed by the Member Judicial, Member Technical and the third Member (Technical) who agreed with Shri. P.K. Jain [2014 (307) E.L.T. 285 (Tri.-Mum.). 2....

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....er is at the stage of interim relief. 3. Having heard the parties at some length, we feel that in the light of difference of opinion between Member (Judicial) and Member (Technical) when the matter was referred to a third member at the stage and at which the matter was brought before the Tribunal, a reasonable exercise so as to balance the rights and contentions of the parties ought to have ....

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....erusing with their assistance the orders of the Tribunal at the interlocutory stage, we are of the opinion that the interest of justice would be served if this appeal is disposed of with the following directions : - (a)     On the appellant deposit sum of Rs. 4 crores (Rupees Four Crores only) in cash with the Revenue/Competent Authority and furnishing a bank guarantee of a na....